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Update system prompt and create D300 migration script

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- Enhanced system_prompt.md with mandatory initial questions, explicit examples, operation types, error handling, and BEGIN/END structure requirements
- Created ff_2025_09_10_01_CONTABILITATE_D300.sql migration script for DECONTTVA table with DELETE/INSERT approach
- Removed obsolete files: CLAUDE.md, README.md, CSV input files
- Updated input/scrie_jc_2007.sql

🤖 Generated with [Claude Code](https://claude.ai/code)

Co-Authored-By: Claude <noreply@anthropic.com>
This commit is contained in:
Marius
2025-09-10 15:45:46 +03:00
parent 3c61b5f617
commit f2880f1ef7
8 changed files with 49 additions and 920 deletions
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347
input/F10_F20_F30.csv
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@@ -1,347 +0,0 @@
" ","ID_IND","ID_SET","RAND","NUME_IND","FORMULA","ALES","TIP","SUMA","COMENTARIU","ORD_RAND","STERS","ID_UTIL","DATAORA","ID_UTILS","DATAORAS","ATRIBUTXML"
"1","68855","-225","Nr.","I. Date privind rezultatul inregistrat","","1","4","","Exc.: C1;C2;C3;","1","0","-3","8/7/2025","","",""
"2","68856","-225","01A","Conturi - rand 01","<SC>+C121;","0","1","","Exc.: C3;","2","0","-3","8/7/2025","","",""
"3","68857","-225","01","Unitati care au inregistrat profit","CASE WHEN +([R01A])>0 THEN 1 ELSE 0 END ","1","5","","Exc.: C3;*","3","0","-3","8/7/2025","","",""
"4","68858","-225","02A","Conturi - rand 02","<SD>+C121;","0","1","","Exc.: C3;","4","0","-3","8/7/2025","","",""
"5","68859","-225","02","Unitati care au inregistrat pierdere","CASE WHEN +([R02A])>0 THEN 1 ELSE 0 END ","1","5","","Exc.: C3;*","5","0","-3","8/7/2025","","",""
"6","68860","-225","03","Unitati care nu au inregistrat nici profit nici pierdere","CASE WHEN +([R01A])=0 AND +([R02A])=0 THEN 1 ELSE 0 END","1","5","","Exc.: C3;*","6","0","-3","8/7/2025","","",""
"7","68861","-225","Nr.","II Date privind platile restante","","1","4","","Exc.: C1;C2;C3;","7","0","-3","8/7/2025","","",""
"8","68862","-225","04","Plati restante - total (rd.05 + 09 + 15 la 18):","+([R05])+([R09])+([R15])+([R16])+([R17])+([R18])","1","5","","","8","0","-3","8/7/2025","","",""
"9","68863","-225","05A","Conturi - rand 04","","0","1","","","9","0","-3","8/7/2025","","",""
"10","68864","-225","05","Furnizori restanti - total (rd. 06 la 08), din care:","+([R06])+([R07])+([R08])","1","5","","","10","0","-3","8/7/2025","","",""
"11","68865","-225","06","- peste 30 de zile","FURNIZORI_RESTANTI(1)","1","6","","","11","0","-3","8/7/2025","","",""
"12","68866","-225","07","- peste 90 de zile","FURNIZORI_RESTANTI(3)","1","6","","","12","0","-3","8/7/2025","","",""
"13","68867","-225","08","- peste 1 an","FURNIZORI_RESTANTI(12)","1","6","","","13","0","-3","8/7/2025","","",""
"14","68868","-225","09","Obligatii restante fata de bugetul asigurarilor sociale - total (rd.10 la 14), din care:","+([R10])+([R11])+([R12])+([R13])+([R14])","1","5","","","14","0","-3","8/7/2025","","",""
"15","68869","-225","10A","Conturi - rand 10","<RC>-C4311-C4312-C4315;<SC>+C4311+C4312+C4315;","0","1","","","15","0","-3","8/7/2025","","",""
"16","68870","-225","10","- Contributii pentru asigurari sociale de stat datorate de angajatori, salariati si alte persoane asimilate","CASE WHEN +([R10A])>0 THEN +([R10A]) ELSE 0 END ","1","5","","","16","0","-3","8/7/2025","","",""
"17","68871","-225","11A","Conturi - rand 11","<RC>-C4313-C4314;<SC>+C4313+C4314;","0","1","","","17","0","-3","8/7/2025","","",""
"18","68872","-225","11","- Contributii pentru fondul asigurarilor sociale de sanatate","CASE WHEN +([R11A])>0 THEN +([R11A]) ELSE 0 END ","1","5","","","18","0","-3","8/7/2025","","",""
"19","68873","-225","12A","Conturi - rand 12","","0","1","","","19","0","-3","8/7/2025","","",""
"20","68874","-225","12","- Contributia pentru pensia suplimentara","","1","1","","*","20","0","-3","8/7/2025","","",""
"21","68875","-225","13A","Conturi - rand 13","<RC>-C4371-C4372;<SC>+C4371+C4372;","0","1","","","21","0","-3","8/7/2025","","",""
"22","68876","-225","13","- Contributii pentru bugetul asigurarilor pentru somaj","CASE WHEN +([R13A])>0 THEN +([R13A]) ELSE 0 END ","1","5","","","22","0","-3","8/7/2025","","",""
"23","68877","-225","14A","Conturi - rand 14","<RC>-C4381;<SC>+C4381;","0","1","","","23","0","-3","8/7/2025","","",""
"24","68878","-225","14","- Alte datorii sociale","CASE WHEN +([R14A])>0 THEN +([R14A]) ELSE 0 END ","1","5","","*","24","0","-3","8/7/2025","","",""
"25","68879","-225","15A","Conturi - rand 15","<RC>-T447;<SC>+T447;","0","1","","","25","0","-3","8/7/2025","","",""
"26","68880","-225","15","Obligatii restante fata de bugetele fondurilor speciale si alte fonduri","CASE WHEN +([R15A])>0 THEN +([R15A]) ELSE 0 END ","1","5","","","26","0","-3","8/7/2025","","",""
"27","68881","-225","16A","Conturi - rand 16","<RC>-T161-T166-T167-C1681-C1686-C1687-T269-T419-T421-T423-T424-T426-T427-C4281-T451-T455-T457-T462-T509;<SC>+T161+T166+T167+C1681+C1686+C1687+T269+T419+T421+T423+T424+T426+T427+C4281+T451+T455+T457+T462+T509;","0","1","","","27","0","-3","8/7/2025","","",""
"28","68882","-225","16","Obligatii restante fata de alti creditori","CASE WHEN +([R16A])>0 THEN +([R16A]) ELSE 0 END ","1","5","","*","28","0","-3","8/7/2025","","",""
"29","68883","-225","17B","Conturi - rand 17","<RC>-T441-C4423-C444-C436-C446-C448;<SD>-T441-C4423-T444-T436-T446-T448;<SC>+T441+C4423+T444+T436+T446+T448;","0","1","","","29","0","-3","8/7/2025","","",""
"30","68885","-225","17","Impozite si taxe neplatite la termenul stabilit la bugetul de stat, din care","CASE WHEN +([R17B])>0 THEN +([R17B]) ELSE 0 END ","1","5","","*","30","0","-3","8/7/2025","","",""
"31","68884","-225","17a1","Conturi - rand 17a","<RC>-C436;<SD>-T436;<SC>+T436;","0","1","","","30","0","-3","8/7/2025","","",""
"32","68886","-225","17a","- contributia asiguratorie pentru munca","CASE WHEN +([R17a1])>0 THEN +([R17a1]) ELSE 0 END ","1","5","","*","31","0","-3","8/7/2025","","","301"
"33","68887","-225","18A","Conturi - rand 18","","0","1","","","32","0","-3","8/7/2025","","",""
"34","68888","-225","18","Impozite si taxe neplatite la termenul stabilit la bugetele locale","CASE WHEN +([R18A])>0 THEN +([R18A]) ELSE 0 END ","1","5","","*","33","0","-3","8/7/2025","","",""
"35","68889","-225","Nr.","III. Numar mediu de salariati","","1","4","","Exc.: C1;C2;C3;","34","0","-3","8/7/2025","","",""
"36","68890","-225","19","Numar mediu de salariati","NR_MED_SALARIATI","1","6","","Exc.: C3;","35","0","-3","8/7/2025","","",""
"37","68891","-225","20","Numarul efectiv de salariati existenti la sfarsitul perioadei, respectiv la data de 30 iunie","NR_SALARIATI_LUNA","1","6","","Exc.: C3;","36","0","-3","8/7/2025","","",""
"38","68892","-225","Nr.","IV. Redevente platite in cursul perioadei de raportare, subventii ?ncasate si creante restante","","1","4","","Exc.: C1;C2;C3;","37","0","-3","8/7/2025","","",""
"39","68893","-225","21","Redevente platite in cursul perioadei de raportare pentru bunurile din domeniul public, primite in concesiune, din care:","","1","1","","Exc.: C2;C3;*","38","0","-3","8/7/2025","","",""
"40","68894","-225","22","- redevente pentru bunurile din domeniul public platite la bugetul de stat","","1","1","","Exc.: C2;C3;*","39","0","-3","8/7/2025","","",""
"41","68895","-225","23","Redeventa miniera platita","","1","1","","Exc.: C2;C3;*","40","0","-3","8/7/2025","","",""
"42","68896","-225","24","Redeventa petroliera platita la bugetul de stat","","1","1","","Exc.: C2;C3;*","41","0","-3","8/7/2025","","",""
"43","68897","-225","25","Chirii platite in cursul perioadei de raportare pentru terenuri 1)","","1","1","","Exc.: C2;C3;*","42","0","-3","8/7/2025","","",""
"44","68898","-225","26","Venituri brute din servicii platite catre persoane nerezidente, din care:","","1","1","","Exc.: C2;C3;*","43","0","-3","8/7/2025","","",""
"45","68899","-225","27","- impozitul datorat la bugetul de stat","","1","1","","Exc.: C2;C3;*","44","0","-3","8/7/2025","","",""
"46","68900","-225","28","Venituri brute din servicii platite catre persoane nerezidente din statele membre ale Uniunii Europene, din care:","","1","1","","Exc.: C2;C3;*","45","0","-3","8/7/2025","","",""
"47","68901","-225","29","- impozitul datorat la bugetul de stat","","1","1","","Exc.: C2;C3;*","46","0","-3","8/7/2025","","",""
"48","68902","-225","30","Subventii incasate in cursul perioadei de raportare, din care:","","1","1","","Exc.: C2;C3;*","47","0","-3","8/7/2025","","",""
"49","68903","-225","31","- subventii incasate in cursul perioadei de raportare aferente activelor","","1","1","","Exc.: C2;C3;*","48","0","-3","8/7/2025","","",""
"50","68904","-225","32","- subventii aferente veniturilor, din care:","","1","1","","Exc.: C2;C3;*","49","0","-3","8/7/2025","","",""
"51","68905","-225","33","- subventii pentru stimularea ocuparii fortei de munca *)","","1","1","","Exc.: C2;C3;*","50","0","-3","8/7/2025","","",""
"52","68906","-225","33a","- subventii pentru energie din surse regenerabile","","1","1","","Exc.: C2;C3;*","51","0","-3","8/7/2025","","","316"
"53","68907","-225","33b","- subventii pentru combustibili fosili","","1","1","","Exc.: C2;C3;*","52","0","-3","8/7/2025","","","317"
"54","68908","-225","34","Creante restante, care nu au fost incasate la termenele prevazute in contractele comerciale si/sau in actele normative in vigoare, din care:","","1","1","","Exc.: C2;C3;*","53","0","-3","8/7/2025","","",""
"55","68909","-225","35","- creante restante de la entitati din sectorul majoritar sau integral de stat","","1","1","","Exc.: C2;C3;*","54","0","-3","8/7/2025","","",""
"56","68910","-225","36","- creante restante de la entitati din sectorul privat","","1","1","","Exc.: C2;C3;*","55","0","-3","8/7/2025","","",""
"57","68911","-225","Nr.","V. Tichete de masa","","1","4","","Exc.: C1;C2;C3;","56","0","-3","8/7/2025","","",""
"58","68912","-225","37","Contravaloarea tichetelor de masa acordate salariatilor","BONURI_DE_MASA","1","6","","Exc.: C2;C3;*","57","0","-3","8/7/2025","","",""
"59","68913","-225","37a","Contravaloarea tichetelor acordate altor categorii de beneficiari, altii decat salariatii","","1","1","","Exc.: C2;C3;*","58","0","-3","8/7/2025","","","302"
"60","68914","-225","Nr.","VI. Cheltuieli efectuate pentru activitatea de cercetare - dezvoltare **)","","1","4","","Exc.: C1;C2;C3;","59","0","-3","8/7/2025","","",""
"61","68915","-225","38","Cheltuieli de cercetare - dezvoltare (38=39=42):","","1","1","","Exc.: C3;","60","0","-3","8/7/2025","","",""
"62","68916","-225","38a","- din care, efectuate in scopul diminuarii impactului activitatii entitatii asupra mediului sau al dezvoltarii unor noi tehnologii sau a unor produse mai sustenabile","","1","1","","Exc.: C3;","61","0","-3","8/7/2025","","","318"
"63","68917","-225","39"," - dupa surse de finantare, din care:","","1","1","","Exc.: C3;","62","0","-3","8/7/2025","","",""
"64","68918","-225","40"," - din fonduri publice","","1","1","","Exc.: C3;","63","0","-3","8/7/2025","","",""
"65","68919","-225","41"," - din fonduri private","","1","1","","Exc.: C3;","64","0","-3","8/7/2025","","",""
"66","68920","-225","42"," - dupa natura cheltuielilor, din care:","","1","1","","Exc.: C3;","65","0","-3","8/7/2025","","",""
"67","68921","-225","43"," - cheltuieli curente","","1","1","","Exc.: C3;","66","0","-3","8/7/2025","","",""
"68","68922","-225","44"," - cheltuieli de capital","","1","1","","Exc.: C3;","67","0","-3","8/7/2025","","",""
"69","68923","-225","Nr.","VII. Cheltuieli de inovare ***)","","1","4","","Exc.: C1;C2;C3;","68","0","-3","8/7/2025","","",""
"70","68924","-225","45","Cheltuieli de inovare","","1","1","","Exc.: C3;","69","0","-3","8/7/2025","","",""
"71","68925","-225","45a","- din care, efectuate in scopul diminuarii impactului activitatii entitatii asupra mediului sau al dezvoltarii unor noi tehnologii sau a unor produse mai sustenabile","","1","1","","Exc.: C3;","70","0","-3","8/7/2025","","","319"
"72","68926","-225","Nr.","VIII. Alte informatii","","1","4","","Exc.: C1;C2;C3;","71","0","-3","8/7/2025","","",""
"73","68927","-225","46","Avansuri acordate pentru imobilizari necorporale (ct. 4094), din care:","<SD>+C4094;","1","1","","Exc.: C3;","72","0","-3","8/7/2025","","",""
"74","68928","-225","46a","Avansuri acordate entitatilor neafiliate nerezidente pentru imobilizari necorporale (din ct. 4094)","","1","1","","Exc.: C3;","73","0","-3","8/7/2025","","","303"
"75","68929","-225","46b","Avansuri acordate entitatilor afiliate nerezidente pentru imobilizari necorporale (din ct. 4094)","","1","1","","Exc.: C3;","74","0","-3","8/7/2025","","","304"
"76","68930","-225","47","Avansuri acordate pentru imobilizari corporale (ct. 4093), din care:","<SD>+C4093;","1","1","","Exc.: C3;","75","0","-3","8/7/2025","","",""
"77","68931","-225","47a","Avansuri acordate entitatilor neafiliate nerezidente pentru imobilizari corporale (din ct. 4093)","","1","1","","Exc.: C3;","76","0","-3","8/7/2025","","","305"
"78","68932","-225","47b","Avansuri acordate entitatilor afiliate nerezidente pentru imobilizari corporale (din ct. 4093)","","1","1","","Exc.: C3;","77","0","-3","8/7/2025","","","306"
"79","68933","-225","49","Actiuni detinute la entitatile afiliate, interese de participare, alte titluri imobilizate si obligatiuni, in sume brute (rd. 50 la 53), din care:","+([R50])+([R51])+([R52])+([R53])","1","5","","Exc.: C3;","78","0","-3","8/7/2025","","",""
"80","68934","-225","48","Imobilizari financiare, in sume brute (rd. 49+54), din care:","+([R49])+([R54])","1","5","","Exc.: C3;","78","0","-3","8/7/2025","","",""
"81","68935","-225","50","- actiuni necotate emise de rezidenti","","1","1","","Exc.: C3;","80","0","-3","8/7/2025","","",""
"82","68936","-225","51","- parti sociale emise de rezidenti","","1","1","","Exc.: C3;","81","0","-3","8/7/2025","","",""
"83","68937","-225","52","- actiuni si parti sociale emise de nerezidenti,din care:","","1","1","","Exc.: C3;","82","0","-3","8/7/2025","","",""
"84","68938","-225","52a"," - detineri de cel putin 10%","","1","1","","Exc.: C3;","83","0","-3","8/7/2025","","","307"
"85","68939","-225","53","- obligatiuni emise de nerezidenti","","1","1","","Exc.: C3;","84","0","-3","8/7/2025","","",""
"86","68940","-225","54","Creante imobilizate, in sume brute (rd. 55 + 56), din care:","+([R55])+([R56])","1","5","","Exc.: C3;","85","0","-3","8/7/2025","","",""
"87","68941","-225","55","- creante imobilizate in lei si exprimate in lei, a caror decontare se face in functie de cursul unei valute (din ct. 267)","<SD>+C267;","1","1","","Exc.: C3;","86","0","-3","8/7/2025","","",""
"88","68942","-225","56","- creante imobilizate in valuta (din ct. 267)","","1","1","","Exc.: C3;","87","0","-3","8/7/2025","","",""
"89","68943","-225","57","Creante comerciale, avansuri acordate furnizorilor si alte conturi asimilate, in sume brute (ct. 4091 + 4092 + 411 + 413 + 418) din care:","<SD>+C4091+C4092+T411+C413+C418;","1","1","","Exc.: C3;","88","0","-3","8/7/2025","","",""
"90","68944","-225","58","- creante com. in rel. cu ent. neaf. nerez.,avans pentru cump. de bun. de nat. stoc si pentru prest. de serv. ac. furniz. neaf. nerez. si alte conturi asimilate, in sume brute (din ct. 4091 + din ct. 4092 + din ct. 411 + din ct. 413 + din ct. 418)","","1","1","","Exc.: C3;","89","0","-3","8/7/2025","","",""
"91","68945","-225","58a","- creante com. in rel. cu ent. af. nerez.,avans pentru cump. de bun. de nat. stoc si pentru prest. de serv. ac. furniz. neaf. nerez. si alte conturi asimilate, in sume brute (din ct. 4091 + din ct. 4092 + din ct. 411 + din ct. 413 + din ct. 418)","","1","1","","Exc.: C3;","90","0","-3","8/7/2025","","","308"
"92","68946","-225","59","Creante comerciale neincasate la termenul stabilit (din ct. 4091 + din ct. 4092 + din ct. 411 + din ct. 413)","","1","1","","Exc.: C3;","91","0","-3","8/7/2025","","",""
"93","68947","-225","60","Creante in legatura cu personalul si conturi asimilate (ct. 425 + 4282)","<SD>+C425+C4282;","1","1","","Exc.: C3;","92","0","-3","8/7/2025","","",""
"94","68948","-225","61","Creante in legatura cu bugetul asigurarilor sociale si bugetul statului (din ct. 431 + 436 + 437 + 4382 + 441 + 4424 + 4428 + 444 + 445 + 446 + 447 + 4482) , (rd.62 la 66) din care:","+([R62])+([R63])+([R64])+([R65])+([R66])","1","5","","Exc.: C3;","93","0","-3","8/7/2025","","",""
"95","68949","-225","62","- creante in legatura cu bugetul asigurarilor sociale (ct.431+437+4382)","<SD>+C431+C437+C4382;","1","1","","Exc.: C3;","94","0","-3","8/7/2025","","",""
"96","68950","-225","63","- creante fiscale in legatura cu bugetul statului (ct.436+441+4424+4428+444+446)","<SD>+C436+T441+C4424+C4428+C444+C446;","1","1","","Exc.: C3;","95","0","-3","8/7/2025","","",""
"97","68951","-225","64","- subventii de incasat(ct.445)","<SD>+C445;","1","1","","Exc.: C3;","96","0","-3","8/7/2025","","",""
"98","68952","-225","65","- fonduri speciale - taxe si varsaminte asimilate (ct.447)","<SD>+C447;","1","1","","Exc.: C3;","97","0","-3","8/7/2025","","",""
"99","68953","-225","66","- alte creante in legatura cu bugetul statului(ct.4482)","<SD>+C4482;","1","1","","Exc.: C3;","98","0","-3","8/7/2025","","",""
"100","68954","-225","67","Creantele entitatii in relatiile cu entitatile afiliate(ct.451), din care:","<SD>+T451;","1","1","","Exc.: C3;","99","0","-3","8/7/2025","","",""
"101","68955","-225","68","- creante cu entitati afiliate nerezidente(din ct. 451), din care:","","1","1","","Exc.: C3;","100","0","-3","8/7/2025","","",""
"102","68956","-225","69","- creante comerciale cu entitati afiliate nerezidente (din ct. 451)","","1","1","","Exc.: C3;","101","0","-3","8/7/2025","","",""
"103","68957","-225","70","Creante in leg. cu bug. asig. soc. si bug. statului neincasate la term. stabilit (din ct. 431+ din ct.436 + din ct. 437 + din ct. 4382 + din ct. 441 + din ct.4424 + din ct. 4428 + din ct. 444 + din ct. 445 + din ct.446 + din ct. 447 + din ct. 4482)","","1","1","","Exc.: C3;","102","0","-3","8/7/2025","","",""
"104","68958","-225","71","Alte creante (ct. 453 + 456 + 4582 + 461 + 471 + 473) (rd.72 + 74) din care:","+([R72])+([R73])+([R74])","1","5","","Exc.: C3;","103","0","-3","8/7/2025","","",""
"105","68959","-225","72","- decontari privind interesele de participare ,decontari cu actionari/asociatii privind capitalul ,decontari din operatii in participatie (ct.453+456+4582)","<SD>+C453+C456+C4582;","1","1","","Exc.: C3;","104","0","-3","8/7/2025","","",""
"106","68960","-225","73","- alte creante in legatura cu persoanele fizice si persoanele juridice altele decat creantele in legatura cu institutiile publice(institutiile statului) (din ct. 461 + din ct. 471 + din ct.473+4462)","<SD>+C461+C471+C473+C4462;","1","1","","Exc.: C3;","105","0","-3","8/7/2025","","",""
"107","68961","-225","74","- sumele preluate din contul 542, reprezentand avansurile de trezorerie acordate potrivit legii si nedecontate pana la data bilantului (din ct. 461)","<SD>+C542;","1","1","","Exc.: C3;","106","0","-3","8/7/2025","","",""
"108","68962","-225","75","Dobanzi de incasat (ct. 5187) , din care:","<SD>+C5187;","1","1","","Exc.: C3;","107","0","-3","8/7/2025","","",""
"109","68963","-225","76","- de la nerezidenti","","1","1","","Exc.: C3;","108","0","-3","8/7/2025","","",""
"110","68964","-225","76a","Dobanzi de incasat de la nerezidenti (din ct.4518+din ct.4538)","","1","1","","Exc.: C3;","109","0","-3","8/7/2025","","","313"
"111","68965","-225","77","Valoarea imprumuturilor acordate operatorilor economici ****)","","1","1","","Exc.: C3;","110","0","-3","8/7/2025","","",""
"112","68966","-225","78","Investitii pe termen scurt, in sume brute (ct. 501 + 505 + 506 + 507 + din ct.508) (rd.79 la 82), din care:","+([R79])+([R80])+([R81])+([R82])","1","5","","Exc.: C3;","111","0","-3","8/7/2025","","",""
"113","68967","-225","79","- actiuni cotate emise de rezidenti","<SD>+C501+C505+C506;","1","1","","Exc.: C3;","112","0","-3","8/7/2025","","",""
"114","68968","-225","80","- parti sociale emise de rezidenti","","1","1","","Exc.: C3;","113","0","-3","8/7/2025","","",""
"115","68969","-225","81","- actiuni emise de nerezidenti","","1","1","","Exc.: C3;","114","0","-3","8/7/2025","","",""
"116","68970","-225","82","- obligatiuni emise de nerezidenti","","1","1","","Exc.: C3;","115","0","-3","8/7/2025","","",""
"117","68971","-225","82a","- detineri de obligatiuni verzi","","1","1","","Exc.: C3;","116","0","-3","8/7/2025","","","320"
"118","68972","-225","83","Alte valori de incasat (ct. 5113 + 5114)","<SD>+C5113+C5114;","1","1","","Exc.: C3;","117","0","-3","8/7/2025","","",""
"119","68973","-225","84","Casa in lei si in valuta (rd.85+86), din care:","+([R85])+([R86])","1","5","","Exc.: C3;","118","0","-3","8/7/2025","","",""
"120","68974","-225","85","- in lei (ct. 5311)","<SD>+C5311;","1","1","","Exc.: C3;","119","0","-3","8/7/2025","","",""
"121","68975","-225","86","- in valuta (ct. 5314)","<SD>+C5314;","1","1","","Exc.: C3;","120","0","-3","8/7/2025","","",""
"122","68976","-225","87","Conturi curente la banci in lei si in valuta (rd.88+90) , din care:","+([R88])+([R90])","1","5","","Exc.: C3;","121","0","-3","8/7/2025","","",""
"123","68977","-225","88","- in lei (ct. 5121), din care:","<SD>+C5121;","1","1","","Exc.: C3;","122","0","-3","8/7/2025","","",""
"124","68978","-225","89","- conturi curente in lei deschise la banci nerezidente","","1","1","","Exc.: C3;","123","0","-3","8/7/2025","","",""
"125","68979","-225","90","-in valuta (ct. 5124), din care:","<SD>+C5124;","1","1","","Exc.: C3;","124","0","-3","8/7/2025","","",""
"126","68980","-225","91","- conturi curente in valuta deschise la banci nerezidente","","1","1","","Exc.: C3;","125","0","-3","8/7/2025","","",""
"127","68981","-225","92","Alte conturi curente la banci si acreditive (rd.93+94), din care:","+([R93])+([R94])","1","5","","Exc.: C3;","126","0","-3","8/7/2025","","",""
"128","68982","-225","93","- sume in curs de decontare, acreditive si alte valori de incasat, in lei (ct. 5112 +5125 + 5411)","<SD>+C5112+C5125+C5411;","1","1","","Exc.: C3;","127","0","-3","8/7/2025","","",""
"129","68983","-225","94","- sume in curs de decontare si acreditive in valuta (ct. 5125 + 5414)","<SD>+C5125+C5414;","1","1","","Exc.: C3;","128","0","-3","8/7/2025","","",""
"130","68984","-225","95","Datorii (rd. 96+99+102+103+106+108+110+111+116+119+122+128), din care:","+([R96])+([R99])+([R102])+([R103])+([R106])+([R108])+([R110])+([R111])+([R116])+([R119])+([R122])+([R128])","1","5","","Exc.: C3;","129","0","-3","8/7/2025","","",""
"131","68985","-225","96","Credite bancare externe pe termen scurt (credite primite de la institutii financiare pentru care durata contractului de credit este mai mica de 1 an) (din ct. 519), (rd.97+98)","+([R97])+([R98])","1","5","","Exc.: C3;","130","0","-3","8/7/2025","","",""
"132","68986","-225","97","- in lei","<SC>+T519;","1","1","","Exc.: C3;","131","0","-3","8/7/2025","","",""
"133","68987","-225","98","- in valuta","","1","1","","Exc.: C3;","132","0","-3","8/7/2025","","",""
"134","68988","-225","99","Credite bancare externe pe termen lung (din ct.162) (rd.100+101) din care:","+([R100])+([R101])","1","5","","Exc.: C3;","133","0","-3","8/7/2025","","",""
"135","68989","-225","100","- in lei","<SC>+T162;","1","1","","Exc.: C3;","134","0","-3","8/7/2025","","",""
"136","68990","-225","101","- in valuta","","1","1","","Exc.: C3;","135","0","-3","8/7/2025","","",""
"137","68991","-225","102","Credite de la trezoreria statului si dobanzile aferente (ct. 1626 + din ct. 1682)","<SC>+C1626+C1682;","1","1","","Exc.: C3;","136","0","-3","8/7/2025","","",""
"138","68992","-225","103","Alte imprumuturi si dobanzile aferente (ct. 166 + 1685 + 1686 + 1687) (rd. 104+105)","+([R104])+([R105])","1","5","","Exc.: C3;","137","0","-3","8/7/2025","","",""
"139","68993","-225","104","- in lei","<SC>+T166+C1685+C1686+C1687;","1","1","","Exc.: C3;","138","0","-3","8/7/2025","","",""
"140","68994","-225","105","- in valuta","","1","1","","Exc.: C3;","139","0","-3","8/7/2025","","",""
"141","68995","-225","106","Alte imprumuturi si datorii asimilate (ct. 167) , din care","<SC>+T167;","1","1","","Exc.: C3;","140","0","-3","8/7/2025","","",""
"142","68996","-225","107","- valoarea concesiunilor primite (din ct. 167)","","1","1","","Exc.: C3;","141","0","-3","8/7/2025","","",""
"143","68997","-225","107a","- valoarea obligatiunilor verzi emise de entitate","","1","1","","Exc.: C3;","142","0","-3","8/7/2025","","","321"
"144","68998","-225","108","Datorii comerciale, avansuri primite de la clienti si alte conturi asimilate, in sume brute (ct. 401 + 403 + 404 + 405 + 408 + 419) din care:","<SC>+C401+C403+C404+C405+C408+C419;","1","1","","Exc.: C3;","143","0","-3","8/7/2025","","",""
"145","68999","-225","109","- datorii comerciale in rel. cu ent. neafiliate nerezidente, avansuri primite de la clienti nerezidenti si alte conturi asimilate, in sume brute (din ct. 401 + din ct. 403 + din ct. 404 + din ct. 405 + din ct. 408 + din ct. 419)","","1","1","","Exc.: C3;","144","0","-3","8/7/2025","","",""
"146","69000","-225","109a","- datorii comerciale in rel. cu ent. afiliate nerezidente, avansuri primite de la clienti nerezidenti si alte conturi asimilate, in sume brute (din ct. 401 + din ct. 403 + din ct. 404 + din ct. 405 + din ct. 408 + din ct. 419)","","1","1","","Exc.: C3;","145","0","-3","8/7/2025","","","309"
"147","69001","-225","110","Datorii in legatura cu personalul si conturi asimilate (ct. 421 + 423 + 424 + 426 + 427 + 4281)","<SC>+C421+C423+C424+C426+C427+C4281;","1","1","","Exc.: C3;","146","0","-3","8/7/2025","","",""
"148","69002","-225","111","Datorii in legatura cu bugetul asigurarilor sociale si bugetul statului (ct. 431 + 436 + 437 + 4381 + 441 + 4423 + 4428 + 444 + 446 + 447 + 4481) (rd.112 la 115)","+([R112])+([R113])+([R114])+([R115])","1","5","","Exc.: C3;","147","0","-3","8/7/2025","","",""
"149","69003","-225","112","- datorii in legatura cu bugetul asigurarilor sociale (ct.431+437+4381)","<SC>+T431+T437+C4381;","1","1","","Exc.: C3;","148","0","-3","8/7/2025","","",""
"150","69004","-225","113","- datorii fiscale in legatura cu bugetul statului(ct.436+441+4423+4428+444+446)","<SC>+T436+T441+C4423+C4428+T444+T446;","1","1","","Exc.: C3;","149","0","-3","8/7/2025","","",""
"151","69005","-225","114","- fonduri speciale - taxe si varsaminte asimilate (ct.447)","<SC>+T447;","1","1","","Exc.: C3;","150","0","-3","8/7/2025","","",""
"152","69006","-225","115","- alte datorii in legatura cu bugetul statului (ct.4481)","<SC>+C4481;","1","1","","Exc.: C3;","151","0","-3","8/7/2025","","",""
"153","69007","-225","116","Datoriile entitatii in relatiile cu entitatile afiliate (ct.451), din care:","<SC>+T451;","1","1","","Exc.: C3;","152","0","-3","8/7/2025","","",""
"154","69008","-225","117","- datorii cu entitati afiliate nerezidente(din ct. 451), din care:","","1","1","","Exc.: C3;","153","0","-3","8/7/2025","","",""
"155","69009","-225","118"," - cu scadenta initiala mai mare de un an","","1","1","","Exc.: C3;","154","0","-3","8/7/2025","","",""
"156","69010","-225","118a"," - datorii comerciale cu entitati afiliate nerezidente(din ct. 451):","","1","1","","Exc.: C3;","155","0","-3","8/7/2025","","","310"
"157","69011","-225","119","Sume datorate actionarilor / asociatilor (ct.455), din care:","<SC>+T455;","1","1","","Exc.: C3;","156","0","-3","8/7/2025","","",""
"158","69012","-225","120","- sume datorate actionarilor / asociatilor PF","<SC>+T455;","1","1","","Exc.: C3;","157","0","-3","8/7/2025","","",""
"159","69013","-225","121","- sume datorate actionarilor / asociatilor PJ","","1","1","","Exc.: C3;","158","0","-3","8/7/2025","","",""
"160","69014","-225","122","Alte datorii (ct. 269 + 453 + 456 + 457 + 4581 + 462 + 4661 + 467 + 472 + 473 + 478 + 509) rd.(123 la 127), din care :","+([R123])+([R124])+([R125])+([R126])+([R127])","1","5","","Exc.: C3;","159","0","-3","8/7/2025","","",""
"161","69015","-225","123","-decontari privind interesele de participare , decontari cu actionarii /asociatii privind capitalul, decontari din operatii in participatie (ct.453+456+457+4581+467)","<SC>+T453+T456+T457+C4581+T467;","1","1","","Exc.: C3;","160","0","-3","8/7/2025","","",""
"162","69016","-225","124","-alte datorii in legatura cu persoanele fizice si persoanele juridice altele decat datoriile in legatura cu institutiile publice (institutiile statului ) 1)(din ct.462+4661+din ct.472+din ct.473)","<SC>+T462+C4661+T472+T473;","1","1","","Exc.: C3;","161","0","-3","8/7/2025","","",""
"163","69017","-225","125","- subventii nereluate la venituri (din ct. 472)","","1","1","","Exc.: C3;","162","0","-3","8/7/2025","","",""
"164","69018","-225","126","- varsaminte de efectuat pentru imobilizari financiare si investitii pe termen scurt (ct.269+509)","<SC>+T269+T509;","1","1","","Exc.: C3;","163","0","-3","8/7/2025","","",""
"165","69019","-225","127","- venituri in avans aferente activelor primite prin transfer de la clienti (ct. 478)","<SC>+C478;","1","1","","Exc.: C3;","164","0","-3","8/7/2025","","",""
"166","69020","-225","128","Dobanzi de platit (ct. 5186), din care","<SC>+C5186;","1","1","","Exc.: C3;","165","0","-3","8/7/2025","","",""
"167","69021","-225","128a","- catre nerezidenti","","1","1","","Exc.: C3;","166","0","-3","8/7/2025","","","311"
"168","69022","-225","128b","Dobanzi de platit catre nerezidenti (din ct.4518+din ct.4538)","","1","1","","Exc.: C3;","167","0","-3","8/7/2025","","","314"
"169","69023","-225","129","Valoarea imprumuturilor primite de la operatorii economici ****)","","1","1","","Exc.: C3;","168","0","-3","8/7/2025","","",""
"170","69024","-225","130","Capital subscris varsat (ct. 1012), din care:","<SC>+C1012;","1","1","","Exc.: C3;","169","0","-3","8/7/2025","","",""
"171","69025","-225","131","- actiuni cotate 4)","","1","1","","Exc.: C3;","170","0","-3","8/7/2025","","",""
"172","69026","-225","132","- actiuni necotate 5)","","1","1","","Exc.: C3;","171","0","-3","8/7/2025","","",""
"173","69027","-225","133","- parti sociale","<SC>+C1012;","1","1","","Exc.: C3;","172","0","-3","8/7/2025","","",""
"174","69028","-225","134","- capital subscris varsat de nerezidenti (din ct. 1012)","","1","1","","Exc.: C3;","173","0","-3","8/7/2025","","",""
"175","69029","-225","135","Brevete si licente (din ct.205)","<SD>+C205;","1","1","","Exc.: C3;","174","0","-3","8/7/2025","","",""
"176","69030","-225","Nr.","IX. Informatii privind cheltuielile cu colaboratorii","","1","4","","Exc.: C1;C2;C3;","175","0","-3","8/7/2025","","",""
"177","69031","-225","136","Cheltuieli cu colaboratorii (ct. 621)","<TD>+C621;","1","1","","Exc.: C3;","176","0","-3","8/7/2025","","",""
"178","69032","-225","Nr.","X. Informatii privind bunurile din domeniul public al statului","","1","4","","Exc.: C3;","177","0","-3","8/7/2025","","",""
"179","69033","-225","137","Valoarea bunurilor din domeniul public al statului aflate in administrare","","1","1","","Exc.: C3;","178","0","-3","8/7/2025","","",""
"180","69034","-225","138","Valoarea bunurilor din domeniul public al statului aflate in concesiune","","1","1","","Exc.: C3;","179","0","-3","8/7/2025","","",""
"181","69035","-225","139","Valoarea bunurilor din domeniul public al statului inchiriate","","1","1","","Exc.: C3;","180","0","-3","8/7/2025","","",""
"182","69036","-225","Nr.","XI. Informatii privind bunurile din proprietatea privata a statului supuse inventarierii cf. OMFP nr. 668/2014","","1","4","","Exc.: C3;","181","0","-3","8/7/2025","","",""
"183","69037","-225","140","Valoarea contabila neta a bunurilor 6)","","1","1","","Exc.: C3;","182","0","-3","8/7/2025","","",""
"184","69038","-225","141","XII. Capital subscris varsat (ct. 1012) 6), (rd. 142 + 145 + 149 la 152)","+([R142])+([R145])+([R149])+([R150])+([R151])+([R152])","1","5","","Exc.: C3;","183","0","-3","8/7/2025","","",""
"185","69039","-225","142","- detinut de institutii publice, (rd. 143 + 144), din care: ","+([R143])+([R144])","1","5","","Exc.: C3;","184","0","-3","8/7/2025","","",""
"186","69040","-225","143"," - institutii publice de subordonare centrala ","","1","1","","Exc.: C3;","185","0","-3","8/7/2025","","",""
"187","69041","-225","144"," - institutii publice de subordonare locala ","","1","1","","Exc.: C3;","186","0","-3","8/7/2025","","",""
"188","69042","-225","145","- detinut de societati comerciale cu capital stat, din care:","","1","1","","Exc.: C3;","187","0","-3","8/7/2025","","",""
"189","69043","-225","146"," - cu capital integral de stat","","1","1","","Exc.: C3;","188","0","-3","8/7/2025","","",""
"190","69044","-225","147"," - cu capital majoritar de stat","","1","1","","Exc.: C3;","189","0","-3","8/7/2025","","",""
"191","69045","-225","148"," - cu capital minoritar de stat","","1","1","","Exc.: C3;","190","0","-3","8/7/2025","","",""
"192","69046","-225","149","- detinut de regii autonome","","1","1","","Exc.: C3;","191","0","-3","8/7/2025","","",""
"193","69047","-225","150","- detinut de societati comerciale cu capital privat","","1","1","","Exc.: C3;","192","0","-3","8/7/2025","","",""
"194","69048","-225","151","- detinut de persoane fizice","<SC>+C1012;","1","1","","Exc.: C3;","193","0","-3","8/7/2025","","",""
"195","69049","-225","152","- detinut de alte entitati","","1","1","","Exc.: C3;","194","0","-3","8/7/2025","","",""
"196","69050","-225","Nr.","XIII. Dividende distribuite actionarilor din profitul reportat","","1","4","","Exc.: C1;C2;C3;","208","0","-3","8/7/2025","","",""
"197","69051","-225","152a","Dividende distribuite actionarilor in perioada de raportare din profitul reportat","<CONT DEBITOR>|<SCD>|<incepe cu... '117'>|<AND (SCD LIKE '117%')>;<CONT CREDITOR>|<SCC>|<incepe cu... '457'>|<AND (SCC LIKE '457%')>;","1","2","","Exc.: C3;","209","0","-3","8/7/2025","","","312"
"198","69052","-225","Nr.","XIV. Repartizari interimare de dividende potrivit Legii nr. 163/2018","","1","4","","Exc.: C1;C2;C3;","210","0","-3","8/7/2025","","",""
"199","69053","-225","152b","- dividendele interimare repartizate 8)","<TD>+T463;","1","1","","Exc.: C1;C3;","211","0","-3","8/7/2025","","","315"
"200","69054","-225","Nr.","XV. Creante preluate prin cesionare de la persoane juridice *****)","","1","4","","Exc.: C1;C2;C3;","212","0","-3","8/7/2025","","",""
"201","69055","-225","153","Creante preluate prin cesionare de la persoane juridice (la valoarea nominala), din care:","","1","1","","Exc.: C3;","213","0","-3","8/7/2025","","",""
"202","69056","-225","154","- creante preluate prin cesionare de la persoane juridice afiliate","","1","1","","Exc.: C3;","214","0","-3","8/7/2025","","",""
"203","69057","-225","155","Creante preluate prin cesionare de la persoane juridice (la cost de achizitie), din care:","","1","1","","Exc.: C3;","215","0","-3","8/7/2025","","",""
"204","69058","-225","156","- creante preluate prin cesionare de la persoane juridice afiliate","","1","1","","Exc.: C3;","216","0","-3","8/7/2025","","",""
"205","69059","-225","Nr.","XVI. Venituri obtinute din activitati agricole ******)","","1","4","","Exc.: C1;C2;C3;","217","0","-3","8/7/2025","","",""
"206","69060","-225","157","Venituri obtinute din activitati agricole","","1","1","","Exc.: C3;","218","0","-3","8/7/2025","","",""
"207","69061","-225","157a","XVII. Cheltuieli privind calamnitatile si alte evenimente similare (ct. 6587), din care","<TD>+C6587;","1","1","","Exc.: C3;","219","0","-3","8/7/2025","","","322"
"208","69062","-225","157b","- inundatii","","1","1","","Exc.: C3;","220","0","-3","8/7/2025","","","323"
"209","69063","-225","157c","- seceta","","1","1","","Exc.: C3;","221","0","-3","8/7/2025","","","324"
"210","69064","-225","157d","- alunecari de teren","","1","1","","Exc.: C3;","222","0","-3","8/7/2025","","","325"
"211","69348","-223","01","1.Cifra de afaceri neta (rd. 02 + 03 - 04 + 06)","+([R02])+([R03])-([R04])+([R06])","1","5","","","1","0","-3","8/7/2025","","",""
"212","69349","-223","01a"," - din care, cifra de afaceri neta corespunzatoare activitatii preponderente efectiv desfasurate","<TC>+T701+T702+T703+T704+T705+T706+T708+T707-T709+C7411;","1","1","","","2","0","-3","8/7/2025","","","301"
"213","69350","-223","02","Productia vanduta (ct. 701 + 702 + 703 + 704 + 705 + 706 + 708)","<TC>+T701+T702+T703+T704+T705+T706+T708;","1","1","","","3","0","-3","8/7/2025","","",""
"214","69351","-223","03","Venituri din vanzarea marfurilor (ct. 707)","<TC>+T707;","1","1","","","4","0","-3","8/7/2025","","",""
"215","69352","-223","04","Reduceri comerciale acordate (ct. 709)","<TC>+T709;","1","1","","","5","0","-3","8/7/2025","","",""
"216","69353","-223","06","Venituri din subventii de exploatare aferente cifrei de afaceri nete (ct. 7411)","<TC>+C7411;","1","1","","","6","0","-3","8/7/2025","","",""
"217","69354","-223","07F","Venituri aferente costului productiei in curs de executie (ct. 711 + 712)","VARIATIA_STOCURILOR","0","6","","","7","0","-3","8/7/2025","","",""
"218","69355","-223","07","2. Venituri aferente costului productiei in curs de executie (ct. 711 + 712) (sold creditor)","CASE WHEN +[R07F]>0 THEN +[R07F] ELSE 0 END","1","5","","","8","0","-3","8/7/2025","","",""
"219","69356","-223","08"," (sold debitor)","CASE WHEN +[R07F]<0 THEN -[R07F] ELSE 0 END","1","5","","","9","0","-3","8/7/2025","","",""
"220","69357","-223","09","3. Venituri din productia de imobilizari necorporale si corporale (ct. 721 + 722 )","<TC>+T721+T722;","1","1","","","10","0","-3","8/7/2025","","",""
"221","69358","-223","10","4. Venituri din reevaluarea imobilizarilor corporale (ct. 755)","<TC>+T755;","1","1","","","11","0","-3","8/7/2025","","",""
"222","69359","-223","11","5. Venituri din productia de investitii imobiliare (ct. 725)","<TC>+T725;","1","1","","","12","0","-3","8/7/2025","","",""
"223","69360","-223","12","6. Venituri din subventii de exploatare (ct. 7412 + 7413 + 7414 + 7415 + 7416 + 7417 + 7419)","<TC>+C7412+C7413+C7414+C7415+C7416+C7417+C7419;","1","1","","","13","0","-3","8/7/2025","","",""
"224","69361","-223","13","7. Alte venituri din exploatare (ct.751+758+7815)","<TC>+T751+T758+C7815;","1","1","","","14","0","-3","8/7/2025","","",""
"225","69362","-223","14"," - din care, venituri din fondul comercial negativ (ct. 7815)","<TC>+C7815;","1","1","","","15","0","-3","8/7/2025","","",""
"226","69363","-223","15"," - din care, venituri din subventii pentru investitii (ct. 7584)","<TC>+C7584;","1","1","","","16","0","-3","8/7/2025","","",""
"227","69364","-223","16","VENITURI DIN EXPLOATARE - TOTAL (rd. 01 + 07 - 08 + 09 + 10 + 11 + 12 + 13)","+([R01])+([R07])-([R08])+([R09])+([R10])+([R11])+([R12])+([R13])","1","5","","","17","0","-3","8/7/2025","","",""
"228","69365","-223","17","8. a) Cheltuieli cu materiile prime si materialele consumabile (ct. 601 + 602)","<TC>+C601+T602;","1","1","","","18","0","-3","8/7/2025","","",""
"229","69366","-223","18"," Alte cheltuieli materiale (ct. 603 + 604 + 606 + 608)","<TC>+T603+T604+T606+T608;","1","1","","","19","0","-3","8/7/2025","","",""
"230","69367","-223","19"," b) Cheltuieli privind utilitatile (ct. 605), din care:","<TC>+T605;","1","1","","","20","0","-3","8/7/2025","","",""
"231","69368","-223","19a"," - cheltuieli privind consumul de energie (ct. 6051)","<TC>+C6051;","1","1","","","21","0","-3","8/7/2025","","","302"
"232","69369","-223","19b"," - cheltuieli privind consumul de gaze naturale (ct. 6053)","<TC>+C6053;","1","1","","","22","0","-3","8/7/2025","","","303"
"233","69370","-223","20"," c) Cheltuieli privind marfurile (ct. 607)","<TC>+T607;","1","1","","","22","0","-3","8/7/2025","","",""
"234","69371","-223","21","Reduceri comerciale primite (ct. 609)","<TC>+T609;","1","1","","","23","0","-3","8/7/2025","","",""
"235","69372","-223","22","9. Cheltuieli cu personalul (rd. 23 + 24), din care:","+([R23])+([R24])","1","5","","","24","0","-3","8/7/2025","","",""
"236","69373","-223","23","a) Salarii si indemnizatii (ct. 641 + 642 + 643 + 644)","<TC>+T641+T642+T643+T644;","1","1","","","25","0","-3","8/7/2025","","",""
"237","69374","-223","24","b) Cheltuieli cu asigurarile si protectia sociala (ct. 645 + 646)","<TC>+T645+T646;","1","1","","","26","0","-3","8/7/2025","","",""
"238","69375","-223","25","10. a) Ajustari de valoare privind imobilizarile corporale si necorporale (rd. 26 - 27)","+([R26a])+([R26])-([R27])","1","5","","","27","0","-3","8/7/2025","","",""
"239","69376","-223","26a"," a. 1) Cheltuieli de exploatare privind amortizarea imobilizarilor (ct. 6811)","<TC>+C6811;","1","1","","","28","0","-3","8/7/2025","","","306"
"240","69377","-223","26"," a. 2) Alte cheltuieli (ct. 6813 + 6817+ din ct.6818)","<TC>+C6813+C6817+C6818;","1","1","","","29","0","-3","8/7/2025","","",""
"241","69378","-223","27"," a. 3) Venituri (ct. 7813 + din ct.7818)","<TC>+C7813+C7818;","1","1","","","30","0","-3","8/7/2025","","",""
"242","69379","-223","28","b) Ajustari de valoare privind activele circulante (rd. 29 - 30)","+([R29])-([R30])","1","5","","","31","0","-3","8/7/2025","","",""
"243","69380","-223","29"," b. 1) Cheltuieli (ct. 654 + 6814 + din ct.6818)","<TC>+T654+C6814;","1","1","","","32","0","-3","8/7/2025","","",""
"244","69381","-223","30"," b. 2) Venituri (ct. 754 + 7814 + din ct.7818)","<TC>+T754+C7814;","1","1","","","33","0","-3","8/7/2025","","",""
"245","69382","-223","31","11. Alte cheltuieli de exploatare (rd. 32+33+33d+33f+33h+33j+34+35+36+37)","+([R32])+([R33])+([R33d])+([R33f])+([R33h])+([R33j])+([R34])+([R35])+([R36])+([R37])","1","5","","","34","0","-3","8/7/2025","","",""
"246","69383","-223","32","11.1. Cheltuieli privind prestatiile externe (ct.611+613+614+615+621+622+623+624+625+626+627+628)","<TC>+T611+T613+T614+T615+T621+T622+T622+T623+T624+T625+T626+T627+T628;","1","1","","","35","0","-3","8/7/2025","","",""
"247","69384","-223","33","11.2. Cheltuieli cu redeventele, locatiile de gestiune si chiriile (ct. 612), din care:","<TC>+T612;","1","1","","","36","0","-3","8/7/2025","","",""
"248","69385","-223","33a","- cheltuieli cu redevente (ct. 6121)","<TC>+C6121;","1","1","","","37","0","-3","8/7/2025","","","307"
"249","69386","-223","33b","- cheltuieli cu locatiile de gestiune (ct. 6122)","<TC>+C6122;","1","1","","","38","0","-3","8/7/2025","","","308"
"250","69387","-223","33c","- cheltuieli cu chiriile (ct. 6123)","<TC>+C6123;","1","1","","","39","0","-3","8/7/2025","","","309"
"251","69388","-223","33d","11.3. Cheltuieli aferente drepturilor de proprietate intelectuala (ct. 616), din care:","<TC>+T616;","1","1","","","40","0","-3","8/7/2025","","","310"
"252","69389","-223","33e","- cheltuielile in relatia cu entitatile afiliate","","1","1","","","41","0","-3","8/7/2025","","","311"
"253","69390","-223","33f","11.4. Cheltuieli de management (ct. 617),din care:","<TC>+T617;","1","1","","","42","0","-3","8/7/2025","","","312"
"254","69391","-223","33g","- cheltuielile in relatia cu entitatile afiliate","","1","1","","","43","0","-3","8/7/2025","","","313"
"255","69392","-223","33h","11.5. Cheltuieli de consultanta (ct. 618), din care:","<TC>+T618;","1","1","","","44","0","-3","8/7/2025","","","314"
"256","69393","-223","33i","- cheltuielile in relatia cu entitatile afiliate","","1","1","","","45","0","-3","8/7/2025","","","315"
"257","69394","-223","33j","11.6. Cheltuieli cu alte impozite, taxe si varsaminte asimilate; cheltuieli reprezentand transferuri si contributii datorate in baza unor acte normative speciale (ct. 635 + 6586*)","<TC>+T635+C6586;","1","1","","","46","0","-3","8/7/2025","","","316"
"258","69395","-223","34","11.7 Cheltuieli cu protectia mediului inconjurator (ct. 652)","<TC>+T652;","1","1","","","47","0","-3","8/7/2025","","",""
"259","69396","-223","35","11.8 Cheltuieli din reevaluarea imobilizarilor corporale (ct. 655)","<TC>+T655;","1","1","","","48","0","-3","8/7/2025","","",""
"260","69397","-223","36","11.9. Cheltuieli privind calamitatile si alte evenimente similare (ct. 6587)","<TC>+C6587;","1","1","","","49","0","-3","8/7/2025","","",""
"261","69398","-223","37","11.10. Alte cheltuieli (ct.651+ 6581+ 6582 + 6583 + 6584 +6588)","<TC>+T651+C6581+C6582+C6583+C6584+C6588;","1","1","","","50","0","-3","8/7/2025","","",""
"262","69399","-223","39","12. Ajustari privind provizioanele (rd. 40 - 41)","+([R40])-([R41])","1","5","","","51","0","-3","8/7/2025","","",""
"263","69400","-223","40"," - Cheltuieli (ct. 6812)","<TC>+C6812;","1","1","","","52","0","-3","8/7/2025","","",""
"264","69401","-223","41"," - Venituri (ct. 7812)","<TC>+C7812;","1","1","","","53","0","-3","8/7/2025","","",""
"265","69402","-223","42","CHELTUIELI DE EXPLOATARE - TOTAL (rd. 17 la 20 - 21 +22 + 25 + 28 + 31 + 39)","+([R17])+([R18])+([R19])+([R20])-([R21])+([R22])+([R25])+([R28])+([R31])+([R39])","1","5","","","54","0","-3","8/7/2025","","",""
"266","69403","-223","43","Rezultatul din exploatare - Profit (rd. 16 - 42)","CASE WHEN +([R16])-([R42])>0 THEN +([R16])-([R42]) ELSE 0 END","1","5","","","55","0","-3","8/7/2025","","",""
"267","69404","-223","44","- Pierdere (rd. 42 - 16)","CASE WHEN +([R42])-([R16])>0 THEN +([R42])-([R16]) ELSE 0 END","1","5","","","56","0","-3","8/7/2025","","",""
"268","69405","-223","45","13. Venituri din interese de participare (ct. 7611 + 7612 + 7613)","<TC>+C7611+C7612+C7613;","1","1","","","57","0","-3","8/7/2025","","",""
"269","69406","-223","46"," - din care, veniturile obtinute de la entitatile afiliate","","1","1","","","58","0","-3","8/7/2025","","",""
"270","69407","-223","47","14. Venituri din dobanzi (ct. 766*)","<TC>+T766;","1","1","","","59","0","-3","8/7/2025","","",""
"271","69408","-223","48"," - din care, veniturile obtinute de la entitatile afiliate","","1","1","","","60","0","-3","8/7/2025","","",""
"272","69409","-223","49","15. Venituri din subventii de exploatare pentru dobanda datorata (ct. 7418)","<TC>+C7418;","1","1","","","61","0","-3","8/7/2025","","",""
"273","69410","-223","50","16. Alte venituri financiare (ct. 7615 + 762 + 764 + 765 + 767 + 768)","<TC>+C7615+T762+T764+T765+T767+T768;","1","1","","","62","0","-3","8/7/2025","","",""
"274","69411","-223","51"," - din care, venituri din alte imobilizari financiare ( ct. 7615)","<TC>+C7615;","1","1","","","63","0","-3","8/7/2025","","",""
"275","69412","-223","52","VENITURI FINANCIARE - TOTAL (rd. 45 + 47 + 49 + 50)","+([R45])+([R47])+([R49])+([R50])","1","5","","","64","0","-3","8/7/2025","","",""
"276","69413","-223","53","17. Ajustarea imobilizarilor financiare si a investitiilor financiare detinute ca active circulante (rd. 54 - 55)","+([R54])-([R55])","1","5","","","65","0","-3","8/7/2025","","",""
"277","69414","-223","54"," - Cheltuieli (ct. 686)","<TC>+T686;","1","1","","","66","0","-3","8/7/2025","","",""
"278","69415","-223","55"," - Venituri (ct. 786)","<TC>+T786;","1","1","","","67","0","-3","8/7/2025","","",""
"279","69416","-223","56","18. Cheltuieli privind dobanzile (ct. 666*)","<TC>+T666;","1","1","","","68","0","-3","8/7/2025","","",""
"280","69417","-223","57"," - din care, cheltuielile in relatia cu entitatile afiliate","","1","1","","","69","0","-3","8/7/2025","","",""
"281","69418","-223","58","19. Alte cheltuieli financiare (ct. 663 + 664 + 665 + 667 + 668)","<TC>+T663+T664+T665+T667+T668;","1","1","","","70","0","-3","8/7/2025","","",""
"282","69419","-223","59","CHELTUIELI FINANCIARE - TOTAL (rd. 53 + 56 + 58)","+([R53])+([R56])+([R58])","1","5","","","71","0","-3","8/7/2025","","",""
"283","69420","-223","60","Rezultatul financiar - Profit (rd. 52 - 59)","CASE WHEN +([R52])-([R59])>0 THEN +([R52])-([R59]) ELSE 0 END","1","5","","","72","0","-3","8/7/2025","","",""
"284","69421","-223","61"," - Pierdere (rd. 59 - 52)","CASE WHEN +([R59])-([R52])>0 THEN +([R59])-([R52]) ELSE 0 END","1","5","","","73","0","-3","8/7/2025","","",""
"285","69422","-223","62","VENITURI TOTALE (rd. 16 + 52)","+([R16])+([R52])","1","5","","","74","0","-3","8/7/2025","","",""
"286","69423","-223","63","CHELTUIELI TOTALE (rd. 42 + 59)","+([R42])+([R59])","1","5","","","75","0","-3","8/7/2025","","",""
"287","69424","-223","64","Rezultatul brut - Profit (rd.62 - 63)","CASE WHEN +([R62])-([R63])>0 THEN +([R62])-([R63]) ELSE 0 END","1","5","","","76","0","-3","8/7/2025","","",""
"288","69425","-223","65"," - Pierdere (rd. 63 - 62)","CASE WHEN +([R63])-([R62])>0 THEN +([R63])-([R62]) ELSE 0 END","1","5","","","77","0","-3","8/7/2025","","",""
"289","69426","-223","66","20. Impozitul pe profit (ct. 691)","<TC>+T691;","1","1","","","78","0","-3","8/7/2025","","",""
"290","69427","-223","66a","21. Cheltuieli cu impozitul pe profit rezultat din decontarile in cadrul grupului fiscal in domeniul impozitului pe profit","<TC>+T694;","1","1","","","79","0","-3","8/7/2025","","","304"
"291","69428","-223","66b","22. Venituri din impozitul pe profit rezultat din decontarile in cadrul grupului fiscal in domeniul impozitului pe profit (ct.794)","<TC>+T794;","1","1","","","80","0","-3","8/7/2025","","","305"
"292","69429","-223","67a","23. Cheltuieli cu impozitul pe profit la nivelul impozitului minim pe cifra de afaceri (ct. 697)","<TC>+T697;","1","1","","","82","0","-3","8/7/2025","","","317"
"293","69430","-223","68","24. Alte impozite neprezentate la elementele de mai sus (ct. 698)","<TC>+T698;","1","1","","","83","0","-3","8/7/2025","","",""
"294","69431","-223","69","Rezultatul net al exercitiului financiar - Profit (rd. 64 - 65 - 66 -67a - 68 - 66a + 66b)","CASE WHEN +([R64])-([R65])-([R66])-([R67a])-([R68])-([R66a])+([R66b])>0 THEN +([R64])-([R65])-([R66])-([R67a])-([R68])-([R66a])+([R66b]) ELSE 0 END","1","5","","","84","0","-3","8/7/2025","","",""
"295","69432","-223","70"," - Pierdere (rd. 65 + 66 + 67a + 68 - 64 + 66a -66b)","CASE WHEN +([R65])+([R66])+([R67a])+([R68])-([R64])+([R66a])-([R66b])>0 THEN +([R65])+([R66])+([R67a])+([R68])-([R64])+([R66a])-([R66b]) ELSE 0 END","1","5","","","85","0","-3","8/7/2025","","",""
"296","69448","-221","01","A. I. IMOBILIZARI NECORPORALE (ct.201+203+205+206+2071+4094+208-280-290-4904)","<SD>+T201+T203+T205+T206+C2071+C4094+T208;<SC>-T280-T290-C4904;","1","1","","","1","0","-3","8/7/2025","","",""
"297","69449","-221","02"," II. IMOBILIZARI CORPORALE (ct.211+212+213+214+215+216+217+223+224+227+231+235+4093-281-291-2931-2935-4903)","<SD>+T211+T212+T213+T214+T215+T216+T217+T223+T224+T227+T231+T235;<SC>-T281-T291-C2931-C2935-C4903;","1","1","","","2","0","-3","8/7/2025","","",""
"298","69450","-221","03"," III. IMOBILIZARI FINANCIARE (ct.261+262+263+265+267* - 296* )","<SD>+T261+T262+T263+T265+T267;<SC>-T296;","1","1","","","3","0","-3","8/7/2025","","",""
"299","69451","-221","04"," ACTIVE IMOBILIZATE - TOTAL (rd. 01 + 02 + 03)","+([R01])+([R02])+([R03])","1","5","","","4","0","-3","8/7/2025","","",""
"300","69452","-221","05","B. I. STOCURI (ct.301+302+303+321+322+/-308+323+326+327+328+331+332+341+345+346+347+/-348+351+354+356+357+358+361+/-368+371+/-378+381+/-388+4091-391- 392-393-394-395-396-397-398 - din ct.4428-4901)","F10_STOCURI_SCURT","1","6","","","5","0","-3","8/7/2025","","",""
"301","69453","-221","06a","II. CREANTE 1. (ct.267*-296*+4092+411+413+418+425+4282+431**+436**+437**+4382+441**+4424+dinct.4428**+444**+445+446**+447**+4482+451**+453**+456**+4582+461+4662+473** - 491 - 495 - 496-4902+5187)","<SD>+C4092+T411+T413+T418+T425+C4282+T431+T436+T437+C4382+T441+C4424+C4428+T444+T445+T446+T447+C4482+T451+T453+T456+C4582+T461+T473+C5187;<SC>-T491-T495-T496-C4902;","1","1","","","6","0","-3","8/7/2025","","","301"
"302","69454","-221","06b","2. Creante reprezentand dividende repartizate in cursul exercitiului financiar (ct. 463)","<SD>+T463;","1","1","","","7","0","-3","8/7/2025","","","302"
"303","69455","-221","06","TOTAL (rd. 06a+06b)","+([R06a])+([R06b])","1","5","","","8","0","-3","8/7/2025","","",""
"304","69456","-221","07","III. INVESTITII PE TERMEN SCURT (ct.501+505+506+507+din ct.508+5113+5114-591-595-596-598)","<SD>+T501+T505+T506+T508+C5113+C5114;<SC>-T591-T595-T596-T598;","1","1","","","9","0","-3","8/7/2025","","",""
"305","69457","-221","08","IV. CASA SI CONTURI LA BANCI (din ct. 508 + ct. 5112+512+531+532+541+542)","<SD>+C5112+T512+T531+T532+T541+T542;","1","1","","","10","0","-3","8/7/2025","","",""
"306","69458","-221","09"," ACTIVE CIRCULANTE - Total (rd. 05 + 06 + 07 + 08)","+([R05])+([R06])+([R07])+([R08])","1","5","","","11","0","-3","8/7/2025","","",""
"307","69459","-221","10","C. CHELTUIELI IN AVANS (ct. 471) (rd. 11+12)","+([R11])+([R12])","1","5","","","12","0","-3","8/7/2025","","",""
"308","69460","-221","11","Sume de reluat intr-o perioada de pana la un an (din ct. 471)","<SD>+T471;","1","1","","","13","0","-3","8/7/2025","","",""
"309","69461","-221","12","Sume de reluat intr-o perioada mai mare de un an (din ct. 471)","","1","1","","","14","0","-3","8/7/2025","","",""
"310","69462","-221","13","D. Datorii ce trebuie platite intr-o perioada de pana la 1 an (ct.161+162+166+167+168-169+269+401+403+404+405+408+419+421+423+424+426+427+4281+431+436+437+4381+441+4423+4428+444+446+447+4481+451+453 +455+456+457+4581+462+4661+473+509+5186+519)","<SD>-T169;<SC>+T161+T162+T166+T167+T168+T269+T401+T403+T404+T405+T408+T419+T421+T423+T424+T426+T427+C4281+T431+T436+T437+C4381+T441+C4423+C4428+T444+T446+T447+C4481+T451+T453+T455+T456+T457+C4581+T462+C4661+T467+T473+T509+C5186+T519;","1","1","","","15","0","-3","8/7/2025","","",""
"311","69463","-221","14","ACTIVE CIRCULANTE NETE/DATORII CURENTE NETE (rd. 09 + 11 - 13 - 20 - 23 - 26)","+([R09])+([R11])-([R13])-([R20])-([R23])-([R26])","1","5","","","16","0","-3","8/7/2025","","",""
"312","69464","-221","15","TOTAL ACTIVE MINUS DATORII CURENTE (rd. 04 + 12 + 14)","+([R04])+([R12])+([R14])","1","5","","","17","0","-3","8/7/2025","","",""
"313","69465","-221","16","G. Datorii ce trebuie platite intr-o perioada mai mare de un an","","1","1","","","18","0","-3","8/7/2025","","",""
"314","69466","-221","17","H. PROVIZIOANE (ct. 151)","<SC>+T151;","1","1","","","19","0","-3","8/7/2025","","",""
"315","69467","-221","18","I. VENITURI IN AVANS (rd. 19 + 22 + 25 + 28), din care:","+([R19])+([R22])+([R25])+([R28])","1","5","","","20","0","-3","8/7/2025","","",""
"316","69468","-221","19","1. Subventii pentru investitii (ct. 475), (rd. 20 + 21):","+([R20])+([R21])","1","5","","","21","0","-3","8/7/2025","","",""
"317","69469","-221","20"," Sume de reluat intr-o perioada de pana la un an (din ct. 475)","<SC>+T475;","1","1","","","22","0","-3","8/7/2025","","",""
"318","69470","-221","21"," Sume de reluat intr-o perioada mai mare de un an (din ct. 475)","","1","1","","","23","0","-3","8/7/2025","","",""
"319","69471","-221","22","2. Venituri inregistrate in avans (ct. 472), (rd. 23 + 24):","+([R23])+([R24])","1","5","","","24","0","-3","8/7/2025","","",""
"320","69472","-221","23"," Sume de reluat intr-o perioada de pana la un an (ct. 472*)","<SC>+T472;","1","1","","","25","0","-3","8/7/2025","","",""
"321","69473","-221","24"," Sume de reluat intr-o perioada mai mare de un an (ct. 472*)","","1","1","","","26","0","-3","8/7/2025","","",""
"322","69474","-221","25","3. Venituri in avans aferente activelor primite prin transfer de la clienti (ct. 478), (rd. 26 + 27):","+([R26])+([R27])","1","5","","","27","0","-3","8/7/2025","","",""
"323","69475","-221","26"," Sume de reluat intr-o perioada de pana la un an (din ct. 478)","<SC>+T478;","1","1","","","28","0","-3","8/7/2025","","",""
"324","69476","-221","27"," Sume de reluat intr-o perioada mai mare de un an (din ct. 478)","","1","1","","","29","0","-3","8/7/2025","","",""
"325","69477","-221","28","Fondul comercial negativ (ct.2075)","<SC>+C2075;","1","1","","","30","0","-3","8/7/2025","","",""
"326","69478","-221","29","I. CAPITAL (rd. 30 + 31 + 32 + 33 + 34), din care:","+([R30])+([R31])+([R32])+([R33])+([R34])-([R35])","1","5","","","31","0","-3","8/7/2025","","",""
"327","69479","-221","30"," 1. Capital subscris varsat (ct. 1012)","<SC>+C1012;","1","1","","","32","0","-3","8/7/2025","","",""
"328","69480","-221","31"," 2. Capital subscris nevarsat (ct. 1011)","<SC>+C1011;","1","1","","","33","0","-3","8/7/2025","","",""
"329","69481","-221","32"," 3. Patrimoniul regiei (ct. 1015)","<SC>+C1015;","1","1","","","34","0","-3","8/7/2025","","",""
"330","69482","-221","33"," 4. Patrimoniul institutelor nationale de cercetare-dezvoltare (ct. 1018)","<SC>+C1018;","1","1","","","35","0","-3","8/7/2025","","",""
"331","69483","-221","34"," 5. Alte elemente de capitaluri proprii (ct. 1031)","<SC>+C1031;","1","1","","","36","0","-3","8/7/2025","","",""
"332","69484","-221","35","II. PRIME DE CAPITAL (ct. 104)","<SC>+T104;","1","1","","","37","0","-3","8/7/2025","","",""
"333","69485","-221","36","III. REZERVE DIN REEVALUARE (ct. 105)","<SD>+T105;<SC>+T105;","1","1","","","38","0","-3","8/7/2025","","",""
"334","69486","-221","37","V. REZERVE (ct. 106)","<SD>+T106;<SC>+T106;","1","1","","","39","0","-3","8/7/2025","","",""
"335","69487","-221","38"," Actiuni proprii (ct. 109)","<SD>+T109;<SC>+T109;","1","1","","","40","0","-3","8/7/2025","","",""
"336","69488","-221","39"," Castiguri legate de instrumentele de capitaluri proprii (ct. 141)","<SD>+T141;<SC>+T141;","1","1","","","41","0","-3","8/7/2025","","",""
"337","69489","-221","40"," Pierderi legate de instrumentele de capitaluri proprii (ct. 149)","<SD>+T149;<SC>+T149;","1","1","","","42","0","-3","8/7/2025","","",""
"338","69490","-221","41","V. Profitul sau pierderea reportata (ct. 117) - sold creditor","<SC>+T117;","1","1","","","43","0","-3","8/7/2025","","",""
"339","69491","-221","42","- sold debitor","<SD>+T117;","1","1","","","44","0","-3","8/7/2025","","",""
"340","69492","-221","43","VI. Profitul sau pierderea la sfarsitul perioadei de rapoartare (ct. 121) - sold creditor","<SC>+T121;","1","1","","","45","0","-3","8/7/2025","","",""
"341","69493","-221","44","- sold debitor","<SD>+T121;","1","1","","","46","0","-3","8/7/2025","","",""
"342","69494","-221","45","Repartizarea profitului (ct. 129)","<SD>+T129;<SC>+T129;","1","1","","","47","0","-3","8/7/2025","","",""
"343","69495","-221","46","CAPITALURI PROPRII - TOTAL (rd. 29+35+36+37-38+39-40+41-42+43-44-45)","+([R29])+([R35])+([R36])+([R37])-([R38])+([R39])-([R40])+([R41])-([R42])+([R43])-([R44])-([R45])","1","5","","","48","0","-3","8/7/2025","","",""
"344","69496","-221","47"," Patrimoniul public (ct. 1016)","<SC>+C1016;","1","1","","","49","0","-3","8/7/2025","","",""
"345","69497","-221","48"," Patrimoniu privat (ct. 1017)","<SC>+C1017;","1","1","","","50","0","-3","8/7/2025","","",""
"346","69498","-221","49","CAPITALURI - TOTAL (rd. 46+47+48) (rd.04+09+10-13-16-17-18)","+([R46])+([R47])+([R48])","1","5","","","51","0","-3","8/7/2025","","",""
1 ID_IND ID_SET RAND NUME_IND FORMULA ALES TIP SUMA COMENTARIU ORD_RAND STERS ID_UTIL DATAORA ID_UTILS DATAORAS ATRIBUTXML
2 1 68855 -225 Nr. I. Date privind rezultatul inregistrat 1 4 Exc.: C1;C2;C3; 1 0 -3 8/7/2025
3 2 68856 -225 01A Conturi - rand 01 <SC>+C121; 0 1 Exc.: C3; 2 0 -3 8/7/2025
4 3 68857 -225 01 Unitati care au inregistrat profit CASE WHEN +([R01A])>0 THEN 1 ELSE 0 END 1 5 Exc.: C3;* 3 0 -3 8/7/2025
5 4 68858 -225 02A Conturi - rand 02 <SD>+C121; 0 1 Exc.: C3; 4 0 -3 8/7/2025
6 5 68859 -225 02 Unitati care au inregistrat pierdere CASE WHEN +([R02A])>0 THEN 1 ELSE 0 END 1 5 Exc.: C3;* 5 0 -3 8/7/2025
7 6 68860 -225 03 Unitati care nu au inregistrat nici profit nici pierdere CASE WHEN +([R01A])=0 AND +([R02A])=0 THEN 1 ELSE 0 END 1 5 Exc.: C3;* 6 0 -3 8/7/2025
8 7 68861 -225 Nr. II Date privind platile restante 1 4 Exc.: C1;C2;C3; 7 0 -3 8/7/2025
9 8 68862 -225 04 Plati restante - total (rd.05 + 09 + 15 la 18): +([R05])+([R09])+([R15])+([R16])+([R17])+([R18]) 1 5 8 0 -3 8/7/2025
10 9 68863 -225 05A Conturi - rand 04 0 1 9 0 -3 8/7/2025
11 10 68864 -225 05 Furnizori restanti - total (rd. 06 la 08), din care: +([R06])+([R07])+([R08]) 1 5 10 0 -3 8/7/2025
12 11 68865 -225 06 - peste 30 de zile FURNIZORI_RESTANTI(1) 1 6 11 0 -3 8/7/2025
13 12 68866 -225 07 - peste 90 de zile FURNIZORI_RESTANTI(3) 1 6 12 0 -3 8/7/2025
14 13 68867 -225 08 - peste 1 an FURNIZORI_RESTANTI(12) 1 6 13 0 -3 8/7/2025
15 14 68868 -225 09 Obligatii restante fata de bugetul asigurarilor sociale - total (rd.10 la 14), din care: +([R10])+([R11])+([R12])+([R13])+([R14]) 1 5 14 0 -3 8/7/2025
16 15 68869 -225 10A Conturi - rand 10 <RC>-C4311-C4312-C4315;<SC>+C4311+C4312+C4315; 0 1 15 0 -3 8/7/2025
17 16 68870 -225 10 - Contributii pentru asigurari sociale de stat datorate de angajatori, salariati si alte persoane asimilate CASE WHEN +([R10A])>0 THEN +([R10A]) ELSE 0 END 1 5 16 0 -3 8/7/2025
18 17 68871 -225 11A Conturi - rand 11 <RC>-C4313-C4314;<SC>+C4313+C4314; 0 1 17 0 -3 8/7/2025
19 18 68872 -225 11 - Contributii pentru fondul asigurarilor sociale de sanatate CASE WHEN +([R11A])>0 THEN +([R11A]) ELSE 0 END 1 5 18 0 -3 8/7/2025
20 19 68873 -225 12A Conturi - rand 12 0 1 19 0 -3 8/7/2025
21 20 68874 -225 12 - Contributia pentru pensia suplimentara 1 1 * 20 0 -3 8/7/2025
22 21 68875 -225 13A Conturi - rand 13 <RC>-C4371-C4372;<SC>+C4371+C4372; 0 1 21 0 -3 8/7/2025
23 22 68876 -225 13 - Contributii pentru bugetul asigurarilor pentru somaj CASE WHEN +([R13A])>0 THEN +([R13A]) ELSE 0 END 1 5 22 0 -3 8/7/2025
24 23 68877 -225 14A Conturi - rand 14 <RC>-C4381;<SC>+C4381; 0 1 23 0 -3 8/7/2025
25 24 68878 -225 14 - Alte datorii sociale CASE WHEN +([R14A])>0 THEN +([R14A]) ELSE 0 END 1 5 * 24 0 -3 8/7/2025
26 25 68879 -225 15A Conturi - rand 15 <RC>-T447;<SC>+T447; 0 1 25 0 -3 8/7/2025
27 26 68880 -225 15 Obligatii restante fata de bugetele fondurilor speciale si alte fonduri CASE WHEN +([R15A])>0 THEN +([R15A]) ELSE 0 END 1 5 26 0 -3 8/7/2025
28 27 68881 -225 16A Conturi - rand 16 <RC>-T161-T166-T167-C1681-C1686-C1687-T269-T419-T421-T423-T424-T426-T427-C4281-T451-T455-T457-T462-T509;<SC>+T161+T166+T167+C1681+C1686+C1687+T269+T419+T421+T423+T424+T426+T427+C4281+T451+T455+T457+T462+T509; 0 1 27 0 -3 8/7/2025
29 28 68882 -225 16 Obligatii restante fata de alti creditori CASE WHEN +([R16A])>0 THEN +([R16A]) ELSE 0 END 1 5 * 28 0 -3 8/7/2025
30 29 68883 -225 17B Conturi - rand 17 <RC>-T441-C4423-C444-C436-C446-C448;<SD>-T441-C4423-T444-T436-T446-T448;<SC>+T441+C4423+T444+T436+T446+T448; 0 1 29 0 -3 8/7/2025
31 30 68885 -225 17 Impozite si taxe neplatite la termenul stabilit la bugetul de stat, din care CASE WHEN +([R17B])>0 THEN +([R17B]) ELSE 0 END 1 5 * 30 0 -3 8/7/2025
32 31 68884 -225 17a1 Conturi - rand 17a <RC>-C436;<SD>-T436;<SC>+T436; 0 1 30 0 -3 8/7/2025
33 32 68886 -225 17a - contributia asiguratorie pentru munca CASE WHEN +([R17a1])>0 THEN +([R17a1]) ELSE 0 END 1 5 * 31 0 -3 8/7/2025 301
34 33 68887 -225 18A Conturi - rand 18 0 1 32 0 -3 8/7/2025
35 34 68888 -225 18 Impozite si taxe neplatite la termenul stabilit la bugetele locale CASE WHEN +([R18A])>0 THEN +([R18A]) ELSE 0 END 1 5 * 33 0 -3 8/7/2025
36 35 68889 -225 Nr. III. Numar mediu de salariati 1 4 Exc.: C1;C2;C3; 34 0 -3 8/7/2025
37 36 68890 -225 19 Numar mediu de salariati NR_MED_SALARIATI 1 6 Exc.: C3; 35 0 -3 8/7/2025
38 37 68891 -225 20 Numarul efectiv de salariati existenti la sfarsitul perioadei, respectiv la data de 30 iunie NR_SALARIATI_LUNA 1 6 Exc.: C3; 36 0 -3 8/7/2025
39 38 68892 -225 Nr. IV. Redevente platite in cursul perioadei de raportare, subventii ?ncasate si creante restante 1 4 Exc.: C1;C2;C3; 37 0 -3 8/7/2025
40 39 68893 -225 21 Redevente platite in cursul perioadei de raportare pentru bunurile din domeniul public, primite in concesiune, din care: 1 1 Exc.: C2;C3;* 38 0 -3 8/7/2025
41 40 68894 -225 22 - redevente pentru bunurile din domeniul public platite la bugetul de stat 1 1 Exc.: C2;C3;* 39 0 -3 8/7/2025
42 41 68895 -225 23 Redeventa miniera platita 1 1 Exc.: C2;C3;* 40 0 -3 8/7/2025
43 42 68896 -225 24 Redeventa petroliera platita la bugetul de stat 1 1 Exc.: C2;C3;* 41 0 -3 8/7/2025
44 43 68897 -225 25 Chirii platite in cursul perioadei de raportare pentru terenuri 1) 1 1 Exc.: C2;C3;* 42 0 -3 8/7/2025
45 44 68898 -225 26 Venituri brute din servicii platite catre persoane nerezidente, din care: 1 1 Exc.: C2;C3;* 43 0 -3 8/7/2025
46 45 68899 -225 27 - impozitul datorat la bugetul de stat 1 1 Exc.: C2;C3;* 44 0 -3 8/7/2025
47 46 68900 -225 28 Venituri brute din servicii platite catre persoane nerezidente din statele membre ale Uniunii Europene, din care: 1 1 Exc.: C2;C3;* 45 0 -3 8/7/2025
48 47 68901 -225 29 - impozitul datorat la bugetul de stat 1 1 Exc.: C2;C3;* 46 0 -3 8/7/2025
49 48 68902 -225 30 Subventii incasate in cursul perioadei de raportare, din care: 1 1 Exc.: C2;C3;* 47 0 -3 8/7/2025
50 49 68903 -225 31 - subventii incasate in cursul perioadei de raportare aferente activelor 1 1 Exc.: C2;C3;* 48 0 -3 8/7/2025
51 50 68904 -225 32 - subventii aferente veniturilor, din care: 1 1 Exc.: C2;C3;* 49 0 -3 8/7/2025
52 51 68905 -225 33 - subventii pentru stimularea ocuparii fortei de munca *) 1 1 Exc.: C2;C3;* 50 0 -3 8/7/2025
53 52 68906 -225 33a - subventii pentru energie din surse regenerabile 1 1 Exc.: C2;C3;* 51 0 -3 8/7/2025 316
54 53 68907 -225 33b - subventii pentru combustibili fosili 1 1 Exc.: C2;C3;* 52 0 -3 8/7/2025 317
55 54 68908 -225 34 Creante restante, care nu au fost incasate la termenele prevazute in contractele comerciale si/sau in actele normative in vigoare, din care: 1 1 Exc.: C2;C3;* 53 0 -3 8/7/2025
56 55 68909 -225 35 - creante restante de la entitati din sectorul majoritar sau integral de stat 1 1 Exc.: C2;C3;* 54 0 -3 8/7/2025
57 56 68910 -225 36 - creante restante de la entitati din sectorul privat 1 1 Exc.: C2;C3;* 55 0 -3 8/7/2025
58 57 68911 -225 Nr. V. Tichete de masa 1 4 Exc.: C1;C2;C3; 56 0 -3 8/7/2025
59 58 68912 -225 37 Contravaloarea tichetelor de masa acordate salariatilor BONURI_DE_MASA 1 6 Exc.: C2;C3;* 57 0 -3 8/7/2025
60 59 68913 -225 37a Contravaloarea tichetelor acordate altor categorii de beneficiari, altii decat salariatii 1 1 Exc.: C2;C3;* 58 0 -3 8/7/2025 302
61 60 68914 -225 Nr. VI. Cheltuieli efectuate pentru activitatea de cercetare - dezvoltare **) 1 4 Exc.: C1;C2;C3; 59 0 -3 8/7/2025
62 61 68915 -225 38 Cheltuieli de cercetare - dezvoltare (38=39=42): 1 1 Exc.: C3; 60 0 -3 8/7/2025
63 62 68916 -225 38a - din care, efectuate in scopul diminuarii impactului activitatii entitatii asupra mediului sau al dezvoltarii unor noi tehnologii sau a unor produse mai sustenabile 1 1 Exc.: C3; 61 0 -3 8/7/2025 318
64 63 68917 -225 39 - dupa surse de finantare, din care: 1 1 Exc.: C3; 62 0 -3 8/7/2025
65 64 68918 -225 40 - din fonduri publice 1 1 Exc.: C3; 63 0 -3 8/7/2025
66 65 68919 -225 41 - din fonduri private 1 1 Exc.: C3; 64 0 -3 8/7/2025
67 66 68920 -225 42 - dupa natura cheltuielilor, din care: 1 1 Exc.: C3; 65 0 -3 8/7/2025
68 67 68921 -225 43 - cheltuieli curente 1 1 Exc.: C3; 66 0 -3 8/7/2025
69 68 68922 -225 44 - cheltuieli de capital 1 1 Exc.: C3; 67 0 -3 8/7/2025
70 69 68923 -225 Nr. VII. Cheltuieli de inovare ***) 1 4 Exc.: C1;C2;C3; 68 0 -3 8/7/2025
71 70 68924 -225 45 Cheltuieli de inovare 1 1 Exc.: C3; 69 0 -3 8/7/2025
72 71 68925 -225 45a - din care, efectuate in scopul diminuarii impactului activitatii entitatii asupra mediului sau al dezvoltarii unor noi tehnologii sau a unor produse mai sustenabile 1 1 Exc.: C3; 70 0 -3 8/7/2025 319
73 72 68926 -225 Nr. VIII. Alte informatii 1 4 Exc.: C1;C2;C3; 71 0 -3 8/7/2025
74 73 68927 -225 46 Avansuri acordate pentru imobilizari necorporale (ct. 4094), din care: <SD>+C4094; 1 1 Exc.: C3; 72 0 -3 8/7/2025
75 74 68928 -225 46a Avansuri acordate entitatilor neafiliate nerezidente pentru imobilizari necorporale (din ct. 4094) 1 1 Exc.: C3; 73 0 -3 8/7/2025 303
76 75 68929 -225 46b Avansuri acordate entitatilor afiliate nerezidente pentru imobilizari necorporale (din ct. 4094) 1 1 Exc.: C3; 74 0 -3 8/7/2025 304
77 76 68930 -225 47 Avansuri acordate pentru imobilizari corporale (ct. 4093), din care: <SD>+C4093; 1 1 Exc.: C3; 75 0 -3 8/7/2025
78 77 68931 -225 47a Avansuri acordate entitatilor neafiliate nerezidente pentru imobilizari corporale (din ct. 4093) 1 1 Exc.: C3; 76 0 -3 8/7/2025 305
79 78 68932 -225 47b Avansuri acordate entitatilor afiliate nerezidente pentru imobilizari corporale (din ct. 4093) 1 1 Exc.: C3; 77 0 -3 8/7/2025 306
80 79 68933 -225 49 Actiuni detinute la entitatile afiliate, interese de participare, alte titluri imobilizate si obligatiuni, in sume brute (rd. 50 la 53), din care: +([R50])+([R51])+([R52])+([R53]) 1 5 Exc.: C3; 78 0 -3 8/7/2025
81 80 68934 -225 48 Imobilizari financiare, in sume brute (rd. 49+54), din care: +([R49])+([R54]) 1 5 Exc.: C3; 78 0 -3 8/7/2025
82 81 68935 -225 50 - actiuni necotate emise de rezidenti 1 1 Exc.: C3; 80 0 -3 8/7/2025
83 82 68936 -225 51 - parti sociale emise de rezidenti 1 1 Exc.: C3; 81 0 -3 8/7/2025
84 83 68937 -225 52 - actiuni si parti sociale emise de nerezidenti,din care: 1 1 Exc.: C3; 82 0 -3 8/7/2025
85 84 68938 -225 52a - detineri de cel putin 10% 1 1 Exc.: C3; 83 0 -3 8/7/2025 307
86 85 68939 -225 53 - obligatiuni emise de nerezidenti 1 1 Exc.: C3; 84 0 -3 8/7/2025
87 86 68940 -225 54 Creante imobilizate, in sume brute (rd. 55 + 56), din care: +([R55])+([R56]) 1 5 Exc.: C3; 85 0 -3 8/7/2025
88 87 68941 -225 55 - creante imobilizate in lei si exprimate in lei, a caror decontare se face in functie de cursul unei valute (din ct. 267) <SD>+C267; 1 1 Exc.: C3; 86 0 -3 8/7/2025
89 88 68942 -225 56 - creante imobilizate in valuta (din ct. 267) 1 1 Exc.: C3; 87 0 -3 8/7/2025
90 89 68943 -225 57 Creante comerciale, avansuri acordate furnizorilor si alte conturi asimilate, in sume brute (ct. 4091 + 4092 + 411 + 413 + 418) din care: <SD>+C4091+C4092+T411+C413+C418; 1 1 Exc.: C3; 88 0 -3 8/7/2025
91 90 68944 -225 58 - creante com. in rel. cu ent. neaf. nerez.,avans pentru cump. de bun. de nat. stoc si pentru prest. de serv. ac. furniz. neaf. nerez. si alte conturi asimilate, in sume brute (din ct. 4091 + din ct. 4092 + din ct. 411 + din ct. 413 + din ct. 418) 1 1 Exc.: C3; 89 0 -3 8/7/2025
92 91 68945 -225 58a - creante com. in rel. cu ent. af. nerez.,avans pentru cump. de bun. de nat. stoc si pentru prest. de serv. ac. furniz. neaf. nerez. si alte conturi asimilate, in sume brute (din ct. 4091 + din ct. 4092 + din ct. 411 + din ct. 413 + din ct. 418) 1 1 Exc.: C3; 90 0 -3 8/7/2025 308
93 92 68946 -225 59 Creante comerciale neincasate la termenul stabilit (din ct. 4091 + din ct. 4092 + din ct. 411 + din ct. 413) 1 1 Exc.: C3; 91 0 -3 8/7/2025
94 93 68947 -225 60 Creante in legatura cu personalul si conturi asimilate (ct. 425 + 4282) <SD>+C425+C4282; 1 1 Exc.: C3; 92 0 -3 8/7/2025
95 94 68948 -225 61 Creante in legatura cu bugetul asigurarilor sociale si bugetul statului (din ct. 431 + 436 + 437 + 4382 + 441 + 4424 + 4428 + 444 + 445 + 446 + 447 + 4482) , (rd.62 la 66) din care: +([R62])+([R63])+([R64])+([R65])+([R66]) 1 5 Exc.: C3; 93 0 -3 8/7/2025
96 95 68949 -225 62 - creante in legatura cu bugetul asigurarilor sociale (ct.431+437+4382) <SD>+C431+C437+C4382; 1 1 Exc.: C3; 94 0 -3 8/7/2025
97 96 68950 -225 63 - creante fiscale in legatura cu bugetul statului (ct.436+441+4424+4428+444+446) <SD>+C436+T441+C4424+C4428+C444+C446; 1 1 Exc.: C3; 95 0 -3 8/7/2025
98 97 68951 -225 64 - subventii de incasat(ct.445) <SD>+C445; 1 1 Exc.: C3; 96 0 -3 8/7/2025
99 98 68952 -225 65 - fonduri speciale - taxe si varsaminte asimilate (ct.447) <SD>+C447; 1 1 Exc.: C3; 97 0 -3 8/7/2025
100 99 68953 -225 66 - alte creante in legatura cu bugetul statului(ct.4482) <SD>+C4482; 1 1 Exc.: C3; 98 0 -3 8/7/2025
101 100 68954 -225 67 Creantele entitatii in relatiile cu entitatile afiliate(ct.451), din care: <SD>+T451; 1 1 Exc.: C3; 99 0 -3 8/7/2025
102 101 68955 -225 68 - creante cu entitati afiliate nerezidente(din ct. 451), din care: 1 1 Exc.: C3; 100 0 -3 8/7/2025
103 102 68956 -225 69 - creante comerciale cu entitati afiliate nerezidente (din ct. 451) 1 1 Exc.: C3; 101 0 -3 8/7/2025
104 103 68957 -225 70 Creante in leg. cu bug. asig. soc. si bug. statului neincasate la term. stabilit (din ct. 431+ din ct.436 + din ct. 437 + din ct. 4382 + din ct. 441 + din ct.4424 + din ct. 4428 + din ct. 444 + din ct. 445 + din ct.446 + din ct. 447 + din ct. 4482) 1 1 Exc.: C3; 102 0 -3 8/7/2025
105 104 68958 -225 71 Alte creante (ct. 453 + 456 + 4582 + 461 + 471 + 473) (rd.72 + 74) din care: +([R72])+([R73])+([R74]) 1 5 Exc.: C3; 103 0 -3 8/7/2025
106 105 68959 -225 72 - decontari privind interesele de participare ,decontari cu actionari/asociatii privind capitalul ,decontari din operatii in participatie (ct.453+456+4582) <SD>+C453+C456+C4582; 1 1 Exc.: C3; 104 0 -3 8/7/2025
107 106 68960 -225 73 - alte creante in legatura cu persoanele fizice si persoanele juridice altele decat creantele in legatura cu institutiile publice(institutiile statului) (din ct. 461 + din ct. 471 + din ct.473+4462) <SD>+C461+C471+C473+C4462; 1 1 Exc.: C3; 105 0 -3 8/7/2025
108 107 68961 -225 74 - sumele preluate din contul 542, reprezentand avansurile de trezorerie acordate potrivit legii si nedecontate pana la data bilantului (din ct. 461) <SD>+C542; 1 1 Exc.: C3; 106 0 -3 8/7/2025
109 108 68962 -225 75 Dobanzi de incasat (ct. 5187) , din care: <SD>+C5187; 1 1 Exc.: C3; 107 0 -3 8/7/2025
110 109 68963 -225 76 - de la nerezidenti 1 1 Exc.: C3; 108 0 -3 8/7/2025
111 110 68964 -225 76a Dobanzi de incasat de la nerezidenti (din ct.4518+din ct.4538) 1 1 Exc.: C3; 109 0 -3 8/7/2025 313
112 111 68965 -225 77 Valoarea imprumuturilor acordate operatorilor economici ****) 1 1 Exc.: C3; 110 0 -3 8/7/2025
113 112 68966 -225 78 Investitii pe termen scurt, in sume brute (ct. 501 + 505 + 506 + 507 + din ct.508) (rd.79 la 82), din care: +([R79])+([R80])+([R81])+([R82]) 1 5 Exc.: C3; 111 0 -3 8/7/2025
114 113 68967 -225 79 - actiuni cotate emise de rezidenti <SD>+C501+C505+C506; 1 1 Exc.: C3; 112 0 -3 8/7/2025
115 114 68968 -225 80 - parti sociale emise de rezidenti 1 1 Exc.: C3; 113 0 -3 8/7/2025
116 115 68969 -225 81 - actiuni emise de nerezidenti 1 1 Exc.: C3; 114 0 -3 8/7/2025
117 116 68970 -225 82 - obligatiuni emise de nerezidenti 1 1 Exc.: C3; 115 0 -3 8/7/2025
118 117 68971 -225 82a - detineri de obligatiuni verzi 1 1 Exc.: C3; 116 0 -3 8/7/2025 320
119 118 68972 -225 83 Alte valori de incasat (ct. 5113 + 5114) <SD>+C5113+C5114; 1 1 Exc.: C3; 117 0 -3 8/7/2025
120 119 68973 -225 84 Casa in lei si in valuta (rd.85+86), din care: +([R85])+([R86]) 1 5 Exc.: C3; 118 0 -3 8/7/2025
121 120 68974 -225 85 - in lei (ct. 5311) <SD>+C5311; 1 1 Exc.: C3; 119 0 -3 8/7/2025
122 121 68975 -225 86 - in valuta (ct. 5314) <SD>+C5314; 1 1 Exc.: C3; 120 0 -3 8/7/2025
123 122 68976 -225 87 Conturi curente la banci in lei si in valuta (rd.88+90) , din care: +([R88])+([R90]) 1 5 Exc.: C3; 121 0 -3 8/7/2025
124 123 68977 -225 88 - in lei (ct. 5121), din care: <SD>+C5121; 1 1 Exc.: C3; 122 0 -3 8/7/2025
125 124 68978 -225 89 - conturi curente in lei deschise la banci nerezidente 1 1 Exc.: C3; 123 0 -3 8/7/2025
126 125 68979 -225 90 -in valuta (ct. 5124), din care: <SD>+C5124; 1 1 Exc.: C3; 124 0 -3 8/7/2025
127 126 68980 -225 91 - conturi curente in valuta deschise la banci nerezidente 1 1 Exc.: C3; 125 0 -3 8/7/2025
128 127 68981 -225 92 Alte conturi curente la banci si acreditive (rd.93+94), din care: +([R93])+([R94]) 1 5 Exc.: C3; 126 0 -3 8/7/2025
129 128 68982 -225 93 - sume in curs de decontare, acreditive si alte valori de incasat, in lei (ct. 5112 +5125 + 5411) <SD>+C5112+C5125+C5411; 1 1 Exc.: C3; 127 0 -3 8/7/2025
130 129 68983 -225 94 - sume in curs de decontare si acreditive in valuta (ct. 5125 + 5414) <SD>+C5125+C5414; 1 1 Exc.: C3; 128 0 -3 8/7/2025
131 130 68984 -225 95 Datorii (rd. 96+99+102+103+106+108+110+111+116+119+122+128), din care: +([R96])+([R99])+([R102])+([R103])+([R106])+([R108])+([R110])+([R111])+([R116])+([R119])+([R122])+([R128]) 1 5 Exc.: C3; 129 0 -3 8/7/2025
132 131 68985 -225 96 Credite bancare externe pe termen scurt (credite primite de la institutii financiare pentru care durata contractului de credit este mai mica de 1 an) (din ct. 519), (rd.97+98) +([R97])+([R98]) 1 5 Exc.: C3; 130 0 -3 8/7/2025
133 132 68986 -225 97 - in lei <SC>+T519; 1 1 Exc.: C3; 131 0 -3 8/7/2025
134 133 68987 -225 98 - in valuta 1 1 Exc.: C3; 132 0 -3 8/7/2025
135 134 68988 -225 99 Credite bancare externe pe termen lung (din ct.162) (rd.100+101) din care: +([R100])+([R101]) 1 5 Exc.: C3; 133 0 -3 8/7/2025
136 135 68989 -225 100 - in lei <SC>+T162; 1 1 Exc.: C3; 134 0 -3 8/7/2025
137 136 68990 -225 101 - in valuta 1 1 Exc.: C3; 135 0 -3 8/7/2025
138 137 68991 -225 102 Credite de la trezoreria statului si dobanzile aferente (ct. 1626 + din ct. 1682) <SC>+C1626+C1682; 1 1 Exc.: C3; 136 0 -3 8/7/2025
139 138 68992 -225 103 Alte imprumuturi si dobanzile aferente (ct. 166 + 1685 + 1686 + 1687) (rd. 104+105) +([R104])+([R105]) 1 5 Exc.: C3; 137 0 -3 8/7/2025
140 139 68993 -225 104 - in lei <SC>+T166+C1685+C1686+C1687; 1 1 Exc.: C3; 138 0 -3 8/7/2025
141 140 68994 -225 105 - in valuta 1 1 Exc.: C3; 139 0 -3 8/7/2025
142 141 68995 -225 106 Alte imprumuturi si datorii asimilate (ct. 167) , din care <SC>+T167; 1 1 Exc.: C3; 140 0 -3 8/7/2025
143 142 68996 -225 107 - valoarea concesiunilor primite (din ct. 167) 1 1 Exc.: C3; 141 0 -3 8/7/2025
144 143 68997 -225 107a - valoarea obligatiunilor verzi emise de entitate 1 1 Exc.: C3; 142 0 -3 8/7/2025 321
145 144 68998 -225 108 Datorii comerciale, avansuri primite de la clienti si alte conturi asimilate, in sume brute (ct. 401 + 403 + 404 + 405 + 408 + 419) din care: <SC>+C401+C403+C404+C405+C408+C419; 1 1 Exc.: C3; 143 0 -3 8/7/2025
146 145 68999 -225 109 - datorii comerciale in rel. cu ent. neafiliate nerezidente, avansuri primite de la clienti nerezidenti si alte conturi asimilate, in sume brute (din ct. 401 + din ct. 403 + din ct. 404 + din ct. 405 + din ct. 408 + din ct. 419) 1 1 Exc.: C3; 144 0 -3 8/7/2025
147 146 69000 -225 109a - datorii comerciale in rel. cu ent. afiliate nerezidente, avansuri primite de la clienti nerezidenti si alte conturi asimilate, in sume brute (din ct. 401 + din ct. 403 + din ct. 404 + din ct. 405 + din ct. 408 + din ct. 419) 1 1 Exc.: C3; 145 0 -3 8/7/2025 309
148 147 69001 -225 110 Datorii in legatura cu personalul si conturi asimilate (ct. 421 + 423 + 424 + 426 + 427 + 4281) <SC>+C421+C423+C424+C426+C427+C4281; 1 1 Exc.: C3; 146 0 -3 8/7/2025
149 148 69002 -225 111 Datorii in legatura cu bugetul asigurarilor sociale si bugetul statului (ct. 431 + 436 + 437 + 4381 + 441 + 4423 + 4428 + 444 + 446 + 447 + 4481) (rd.112 la 115) +([R112])+([R113])+([R114])+([R115]) 1 5 Exc.: C3; 147 0 -3 8/7/2025
150 149 69003 -225 112 - datorii in legatura cu bugetul asigurarilor sociale (ct.431+437+4381) <SC>+T431+T437+C4381; 1 1 Exc.: C3; 148 0 -3 8/7/2025
151 150 69004 -225 113 - datorii fiscale in legatura cu bugetul statului(ct.436+441+4423+4428+444+446) <SC>+T436+T441+C4423+C4428+T444+T446; 1 1 Exc.: C3; 149 0 -3 8/7/2025
152 151 69005 -225 114 - fonduri speciale - taxe si varsaminte asimilate (ct.447) <SC>+T447; 1 1 Exc.: C3; 150 0 -3 8/7/2025
153 152 69006 -225 115 - alte datorii in legatura cu bugetul statului (ct.4481) <SC>+C4481; 1 1 Exc.: C3; 151 0 -3 8/7/2025
154 153 69007 -225 116 Datoriile entitatii in relatiile cu entitatile afiliate (ct.451), din care: <SC>+T451; 1 1 Exc.: C3; 152 0 -3 8/7/2025
155 154 69008 -225 117 - datorii cu entitati afiliate nerezidente(din ct. 451), din care: 1 1 Exc.: C3; 153 0 -3 8/7/2025
156 155 69009 -225 118 - cu scadenta initiala mai mare de un an 1 1 Exc.: C3; 154 0 -3 8/7/2025
157 156 69010 -225 118a - datorii comerciale cu entitati afiliate nerezidente(din ct. 451): 1 1 Exc.: C3; 155 0 -3 8/7/2025 310
158 157 69011 -225 119 Sume datorate actionarilor / asociatilor (ct.455), din care: <SC>+T455; 1 1 Exc.: C3; 156 0 -3 8/7/2025
159 158 69012 -225 120 - sume datorate actionarilor / asociatilor PF <SC>+T455; 1 1 Exc.: C3; 157 0 -3 8/7/2025
160 159 69013 -225 121 - sume datorate actionarilor / asociatilor PJ 1 1 Exc.: C3; 158 0 -3 8/7/2025
161 160 69014 -225 122 Alte datorii (ct. 269 + 453 + 456 + 457 + 4581 + 462 + 4661 + 467 + 472 + 473 + 478 + 509) rd.(123 la 127), din care : +([R123])+([R124])+([R125])+([R126])+([R127]) 1 5 Exc.: C3; 159 0 -3 8/7/2025
162 161 69015 -225 123 -decontari privind interesele de participare , decontari cu actionarii /asociatii privind capitalul, decontari din operatii in participatie (ct.453+456+457+4581+467) <SC>+T453+T456+T457+C4581+T467; 1 1 Exc.: C3; 160 0 -3 8/7/2025
163 162 69016 -225 124 -alte datorii in legatura cu persoanele fizice si persoanele juridice altele decat datoriile in legatura cu institutiile publice (institutiile statului ) 1)(din ct.462+4661+din ct.472+din ct.473) <SC>+T462+C4661+T472+T473; 1 1 Exc.: C3; 161 0 -3 8/7/2025
164 163 69017 -225 125 - subventii nereluate la venituri (din ct. 472) 1 1 Exc.: C3; 162 0 -3 8/7/2025
165 164 69018 -225 126 - varsaminte de efectuat pentru imobilizari financiare si investitii pe termen scurt (ct.269+509) <SC>+T269+T509; 1 1 Exc.: C3; 163 0 -3 8/7/2025
166 165 69019 -225 127 - venituri in avans aferente activelor primite prin transfer de la clienti (ct. 478) <SC>+C478; 1 1 Exc.: C3; 164 0 -3 8/7/2025
167 166 69020 -225 128 Dobanzi de platit (ct. 5186), din care <SC>+C5186; 1 1 Exc.: C3; 165 0 -3 8/7/2025
168 167 69021 -225 128a - catre nerezidenti 1 1 Exc.: C3; 166 0 -3 8/7/2025 311
169 168 69022 -225 128b Dobanzi de platit catre nerezidenti (din ct.4518+din ct.4538) 1 1 Exc.: C3; 167 0 -3 8/7/2025 314
170 169 69023 -225 129 Valoarea imprumuturilor primite de la operatorii economici ****) 1 1 Exc.: C3; 168 0 -3 8/7/2025
171 170 69024 -225 130 Capital subscris varsat (ct. 1012), din care: <SC>+C1012; 1 1 Exc.: C3; 169 0 -3 8/7/2025
172 171 69025 -225 131 - actiuni cotate 4) 1 1 Exc.: C3; 170 0 -3 8/7/2025
173 172 69026 -225 132 - actiuni necotate 5) 1 1 Exc.: C3; 171 0 -3 8/7/2025
174 173 69027 -225 133 - parti sociale <SC>+C1012; 1 1 Exc.: C3; 172 0 -3 8/7/2025
175 174 69028 -225 134 - capital subscris varsat de nerezidenti (din ct. 1012) 1 1 Exc.: C3; 173 0 -3 8/7/2025
176 175 69029 -225 135 Brevete si licente (din ct.205) <SD>+C205; 1 1 Exc.: C3; 174 0 -3 8/7/2025
177 176 69030 -225 Nr. IX. Informatii privind cheltuielile cu colaboratorii 1 4 Exc.: C1;C2;C3; 175 0 -3 8/7/2025
178 177 69031 -225 136 Cheltuieli cu colaboratorii (ct. 621) <TD>+C621; 1 1 Exc.: C3; 176 0 -3 8/7/2025
179 178 69032 -225 Nr. X. Informatii privind bunurile din domeniul public al statului 1 4 Exc.: C3; 177 0 -3 8/7/2025
180 179 69033 -225 137 Valoarea bunurilor din domeniul public al statului aflate in administrare 1 1 Exc.: C3; 178 0 -3 8/7/2025
181 180 69034 -225 138 Valoarea bunurilor din domeniul public al statului aflate in concesiune 1 1 Exc.: C3; 179 0 -3 8/7/2025
182 181 69035 -225 139 Valoarea bunurilor din domeniul public al statului inchiriate 1 1 Exc.: C3; 180 0 -3 8/7/2025
183 182 69036 -225 Nr. XI. Informatii privind bunurile din proprietatea privata a statului supuse inventarierii cf. OMFP nr. 668/2014 1 4 Exc.: C3; 181 0 -3 8/7/2025
184 183 69037 -225 140 Valoarea contabila neta a bunurilor 6) 1 1 Exc.: C3; 182 0 -3 8/7/2025
185 184 69038 -225 141 XII. Capital subscris varsat (ct. 1012) 6), (rd. 142 + 145 + 149 la 152) +([R142])+([R145])+([R149])+([R150])+([R151])+([R152]) 1 5 Exc.: C3; 183 0 -3 8/7/2025
186 185 69039 -225 142 - detinut de institutii publice, (rd. 143 + 144), din care: +([R143])+([R144]) 1 5 Exc.: C3; 184 0 -3 8/7/2025
187 186 69040 -225 143 - institutii publice de subordonare centrala 1 1 Exc.: C3; 185 0 -3 8/7/2025
188 187 69041 -225 144 - institutii publice de subordonare locala 1 1 Exc.: C3; 186 0 -3 8/7/2025
189 188 69042 -225 145 - detinut de societati comerciale cu capital stat, din care: 1 1 Exc.: C3; 187 0 -3 8/7/2025
190 189 69043 -225 146 - cu capital integral de stat 1 1 Exc.: C3; 188 0 -3 8/7/2025
191 190 69044 -225 147 - cu capital majoritar de stat 1 1 Exc.: C3; 189 0 -3 8/7/2025
192 191 69045 -225 148 - cu capital minoritar de stat 1 1 Exc.: C3; 190 0 -3 8/7/2025
193 192 69046 -225 149 - detinut de regii autonome 1 1 Exc.: C3; 191 0 -3 8/7/2025
194 193 69047 -225 150 - detinut de societati comerciale cu capital privat 1 1 Exc.: C3; 192 0 -3 8/7/2025
195 194 69048 -225 151 - detinut de persoane fizice <SC>+C1012; 1 1 Exc.: C3; 193 0 -3 8/7/2025
196 195 69049 -225 152 - detinut de alte entitati 1 1 Exc.: C3; 194 0 -3 8/7/2025
197 196 69050 -225 Nr. XIII. Dividende distribuite actionarilor din profitul reportat 1 4 Exc.: C1;C2;C3; 208 0 -3 8/7/2025
198 197 69051 -225 152a Dividende distribuite actionarilor in perioada de raportare din profitul reportat <CONT DEBITOR>|<SCD>|<incepe cu... '117'>|<AND (SCD LIKE '117%')>;<CONT CREDITOR>|<SCC>|<incepe cu... '457'>|<AND (SCC LIKE '457%')>; 1 2 Exc.: C3; 209 0 -3 8/7/2025 312
199 198 69052 -225 Nr. XIV. Repartizari interimare de dividende potrivit Legii nr. 163/2018 1 4 Exc.: C1;C2;C3; 210 0 -3 8/7/2025
200 199 69053 -225 152b - dividendele interimare repartizate 8) <TD>+T463; 1 1 Exc.: C1;C3; 211 0 -3 8/7/2025 315
201 200 69054 -225 Nr. XV. Creante preluate prin cesionare de la persoane juridice *****) 1 4 Exc.: C1;C2;C3; 212 0 -3 8/7/2025
202 201 69055 -225 153 Creante preluate prin cesionare de la persoane juridice (la valoarea nominala), din care: 1 1 Exc.: C3; 213 0 -3 8/7/2025
203 202 69056 -225 154 - creante preluate prin cesionare de la persoane juridice afiliate 1 1 Exc.: C3; 214 0 -3 8/7/2025
204 203 69057 -225 155 Creante preluate prin cesionare de la persoane juridice (la cost de achizitie), din care: 1 1 Exc.: C3; 215 0 -3 8/7/2025
205 204 69058 -225 156 - creante preluate prin cesionare de la persoane juridice afiliate 1 1 Exc.: C3; 216 0 -3 8/7/2025
206 205 69059 -225 Nr. XVI. Venituri obtinute din activitati agricole ******) 1 4 Exc.: C1;C2;C3; 217 0 -3 8/7/2025
207 206 69060 -225 157 Venituri obtinute din activitati agricole 1 1 Exc.: C3; 218 0 -3 8/7/2025
208 207 69061 -225 157a XVII. Cheltuieli privind calamnitatile si alte evenimente similare (ct. 6587), din care <TD>+C6587; 1 1 Exc.: C3; 219 0 -3 8/7/2025 322
209 208 69062 -225 157b - inundatii 1 1 Exc.: C3; 220 0 -3 8/7/2025 323
210 209 69063 -225 157c - seceta 1 1 Exc.: C3; 221 0 -3 8/7/2025 324
211 210 69064 -225 157d - alunecari de teren 1 1 Exc.: C3; 222 0 -3 8/7/2025 325
212 211 69348 -223 01 1.Cifra de afaceri neta (rd. 02 + 03 - 04 + 06) +([R02])+([R03])-([R04])+([R06]) 1 5 1 0 -3 8/7/2025
213 212 69349 -223 01a - din care, cifra de afaceri neta corespunzatoare activitatii preponderente efectiv desfasurate <TC>+T701+T702+T703+T704+T705+T706+T708+T707-T709+C7411; 1 1 2 0 -3 8/7/2025 301
214 213 69350 -223 02 Productia vanduta (ct. 701 + 702 + 703 + 704 + 705 + 706 + 708) <TC>+T701+T702+T703+T704+T705+T706+T708; 1 1 3 0 -3 8/7/2025
215 214 69351 -223 03 Venituri din vanzarea marfurilor (ct. 707) <TC>+T707; 1 1 4 0 -3 8/7/2025
216 215 69352 -223 04 Reduceri comerciale acordate (ct. 709) <TC>+T709; 1 1 5 0 -3 8/7/2025
217 216 69353 -223 06 Venituri din subventii de exploatare aferente cifrei de afaceri nete (ct. 7411) <TC>+C7411; 1 1 6 0 -3 8/7/2025
218 217 69354 -223 07F Venituri aferente costului productiei in curs de executie (ct. 711 + 712) VARIATIA_STOCURILOR 0 6 7 0 -3 8/7/2025
219 218 69355 -223 07 2. Venituri aferente costului productiei in curs de executie (ct. 711 + 712) (sold creditor) CASE WHEN +[R07F]>0 THEN +[R07F] ELSE 0 END 1 5 8 0 -3 8/7/2025
220 219 69356 -223 08 (sold debitor) CASE WHEN +[R07F]<0 THEN -[R07F] ELSE 0 END 1 5 9 0 -3 8/7/2025
221 220 69357 -223 09 3. Venituri din productia de imobilizari necorporale si corporale (ct. 721 + 722 ) <TC>+T721+T722; 1 1 10 0 -3 8/7/2025
222 221 69358 -223 10 4. Venituri din reevaluarea imobilizarilor corporale (ct. 755) <TC>+T755; 1 1 11 0 -3 8/7/2025
223 222 69359 -223 11 5. Venituri din productia de investitii imobiliare (ct. 725) <TC>+T725; 1 1 12 0 -3 8/7/2025
224 223 69360 -223 12 6. Venituri din subventii de exploatare (ct. 7412 + 7413 + 7414 + 7415 + 7416 + 7417 + 7419) <TC>+C7412+C7413+C7414+C7415+C7416+C7417+C7419; 1 1 13 0 -3 8/7/2025
225 224 69361 -223 13 7. Alte venituri din exploatare (ct.751+758+7815) <TC>+T751+T758+C7815; 1 1 14 0 -3 8/7/2025
226 225 69362 -223 14 - din care, venituri din fondul comercial negativ (ct. 7815) <TC>+C7815; 1 1 15 0 -3 8/7/2025
227 226 69363 -223 15 - din care, venituri din subventii pentru investitii (ct. 7584) <TC>+C7584; 1 1 16 0 -3 8/7/2025
228 227 69364 -223 16 VENITURI DIN EXPLOATARE - TOTAL (rd. 01 + 07 - 08 + 09 + 10 + 11 + 12 + 13) +([R01])+([R07])-([R08])+([R09])+([R10])+([R11])+([R12])+([R13]) 1 5 17 0 -3 8/7/2025
229 228 69365 -223 17 8. a) Cheltuieli cu materiile prime si materialele consumabile (ct. 601 + 602) <TC>+C601+T602; 1 1 18 0 -3 8/7/2025
230 229 69366 -223 18 Alte cheltuieli materiale (ct. 603 + 604 + 606 + 608) <TC>+T603+T604+T606+T608; 1 1 19 0 -3 8/7/2025
231 230 69367 -223 19 b) Cheltuieli privind utilitatile (ct. 605), din care: <TC>+T605; 1 1 20 0 -3 8/7/2025
232 231 69368 -223 19a - cheltuieli privind consumul de energie (ct. 6051) <TC>+C6051; 1 1 21 0 -3 8/7/2025 302
233 232 69369 -223 19b - cheltuieli privind consumul de gaze naturale (ct. 6053) <TC>+C6053; 1 1 22 0 -3 8/7/2025 303
234 233 69370 -223 20 c) Cheltuieli privind marfurile (ct. 607) <TC>+T607; 1 1 22 0 -3 8/7/2025
235 234 69371 -223 21 Reduceri comerciale primite (ct. 609) <TC>+T609; 1 1 23 0 -3 8/7/2025
236 235 69372 -223 22 9. Cheltuieli cu personalul (rd. 23 + 24), din care: +([R23])+([R24]) 1 5 24 0 -3 8/7/2025
237 236 69373 -223 23 a) Salarii si indemnizatii (ct. 641 + 642 + 643 + 644) <TC>+T641+T642+T643+T644; 1 1 25 0 -3 8/7/2025
238 237 69374 -223 24 b) Cheltuieli cu asigurarile si protectia sociala (ct. 645 + 646) <TC>+T645+T646; 1 1 26 0 -3 8/7/2025
239 238 69375 -223 25 10. a) Ajustari de valoare privind imobilizarile corporale si necorporale (rd. 26 - 27) +([R26a])+([R26])-([R27]) 1 5 27 0 -3 8/7/2025
240 239 69376 -223 26a a. 1) Cheltuieli de exploatare privind amortizarea imobilizarilor (ct. 6811) <TC>+C6811; 1 1 28 0 -3 8/7/2025 306
241 240 69377 -223 26 a. 2) Alte cheltuieli (ct. 6813 + 6817+ din ct.6818) <TC>+C6813+C6817+C6818; 1 1 29 0 -3 8/7/2025
242 241 69378 -223 27 a. 3) Venituri (ct. 7813 + din ct.7818) <TC>+C7813+C7818; 1 1 30 0 -3 8/7/2025
243 242 69379 -223 28 b) Ajustari de valoare privind activele circulante (rd. 29 - 30) +([R29])-([R30]) 1 5 31 0 -3 8/7/2025
244 243 69380 -223 29 b. 1) Cheltuieli (ct. 654 + 6814 + din ct.6818) <TC>+T654+C6814; 1 1 32 0 -3 8/7/2025
245 244 69381 -223 30 b. 2) Venituri (ct. 754 + 7814 + din ct.7818) <TC>+T754+C7814; 1 1 33 0 -3 8/7/2025
246 245 69382 -223 31 11. Alte cheltuieli de exploatare (rd. 32+33+33d+33f+33h+33j+34+35+36+37) +([R32])+([R33])+([R33d])+([R33f])+([R33h])+([R33j])+([R34])+([R35])+([R36])+([R37]) 1 5 34 0 -3 8/7/2025
247 246 69383 -223 32 11.1. Cheltuieli privind prestatiile externe (ct.611+613+614+615+621+622+623+624+625+626+627+628) <TC>+T611+T613+T614+T615+T621+T622+T622+T623+T624+T625+T626+T627+T628; 1 1 35 0 -3 8/7/2025
248 247 69384 -223 33 11.2. Cheltuieli cu redeventele, locatiile de gestiune si chiriile (ct. 612), din care: <TC>+T612; 1 1 36 0 -3 8/7/2025
249 248 69385 -223 33a - cheltuieli cu redevente (ct. 6121) <TC>+C6121; 1 1 37 0 -3 8/7/2025 307
250 249 69386 -223 33b - cheltuieli cu locatiile de gestiune (ct. 6122) <TC>+C6122; 1 1 38 0 -3 8/7/2025 308
251 250 69387 -223 33c - cheltuieli cu chiriile (ct. 6123) <TC>+C6123; 1 1 39 0 -3 8/7/2025 309
252 251 69388 -223 33d 11.3. Cheltuieli aferente drepturilor de proprietate intelectuala (ct. 616), din care: <TC>+T616; 1 1 40 0 -3 8/7/2025 310
253 252 69389 -223 33e - cheltuielile in relatia cu entitatile afiliate 1 1 41 0 -3 8/7/2025 311
254 253 69390 -223 33f 11.4. Cheltuieli de management (ct. 617),din care: <TC>+T617; 1 1 42 0 -3 8/7/2025 312
255 254 69391 -223 33g - cheltuielile in relatia cu entitatile afiliate 1 1 43 0 -3 8/7/2025 313
256 255 69392 -223 33h 11.5. Cheltuieli de consultanta (ct. 618), din care: <TC>+T618; 1 1 44 0 -3 8/7/2025 314
257 256 69393 -223 33i - cheltuielile in relatia cu entitatile afiliate 1 1 45 0 -3 8/7/2025 315
258 257 69394 -223 33j 11.6. Cheltuieli cu alte impozite, taxe si varsaminte asimilate; cheltuieli reprezentand transferuri si contributii datorate in baza unor acte normative speciale (ct. 635 + 6586*) <TC>+T635+C6586; 1 1 46 0 -3 8/7/2025 316
259 258 69395 -223 34 11.7 Cheltuieli cu protectia mediului inconjurator (ct. 652) <TC>+T652; 1 1 47 0 -3 8/7/2025
260 259 69396 -223 35 11.8 Cheltuieli din reevaluarea imobilizarilor corporale (ct. 655) <TC>+T655; 1 1 48 0 -3 8/7/2025
261 260 69397 -223 36 11.9. Cheltuieli privind calamitatile si alte evenimente similare (ct. 6587) <TC>+C6587; 1 1 49 0 -3 8/7/2025
262 261 69398 -223 37 11.10. Alte cheltuieli (ct.651+ 6581+ 6582 + 6583 + 6584 +6588) <TC>+T651+C6581+C6582+C6583+C6584+C6588; 1 1 50 0 -3 8/7/2025
263 262 69399 -223 39 12. Ajustari privind provizioanele (rd. 40 - 41) +([R40])-([R41]) 1 5 51 0 -3 8/7/2025
264 263 69400 -223 40 - Cheltuieli (ct. 6812) <TC>+C6812; 1 1 52 0 -3 8/7/2025
265 264 69401 -223 41 - Venituri (ct. 7812) <TC>+C7812; 1 1 53 0 -3 8/7/2025
266 265 69402 -223 42 CHELTUIELI DE EXPLOATARE - TOTAL (rd. 17 la 20 - 21 +22 + 25 + 28 + 31 + 39) +([R17])+([R18])+([R19])+([R20])-([R21])+([R22])+([R25])+([R28])+([R31])+([R39]) 1 5 54 0 -3 8/7/2025
267 266 69403 -223 43 Rezultatul din exploatare - Profit (rd. 16 - 42) CASE WHEN +([R16])-([R42])>0 THEN +([R16])-([R42]) ELSE 0 END 1 5 55 0 -3 8/7/2025
268 267 69404 -223 44 - Pierdere (rd. 42 - 16) CASE WHEN +([R42])-([R16])>0 THEN +([R42])-([R16]) ELSE 0 END 1 5 56 0 -3 8/7/2025
269 268 69405 -223 45 13. Venituri din interese de participare (ct. 7611 + 7612 + 7613) <TC>+C7611+C7612+C7613; 1 1 57 0 -3 8/7/2025
270 269 69406 -223 46 - din care, veniturile obtinute de la entitatile afiliate 1 1 58 0 -3 8/7/2025
271 270 69407 -223 47 14. Venituri din dobanzi (ct. 766*) <TC>+T766; 1 1 59 0 -3 8/7/2025
272 271 69408 -223 48 - din care, veniturile obtinute de la entitatile afiliate 1 1 60 0 -3 8/7/2025
273 272 69409 -223 49 15. Venituri din subventii de exploatare pentru dobanda datorata (ct. 7418) <TC>+C7418; 1 1 61 0 -3 8/7/2025
274 273 69410 -223 50 16. Alte venituri financiare (ct. 7615 + 762 + 764 + 765 + 767 + 768) <TC>+C7615+T762+T764+T765+T767+T768; 1 1 62 0 -3 8/7/2025
275 274 69411 -223 51 - din care, venituri din alte imobilizari financiare ( ct. 7615) <TC>+C7615; 1 1 63 0 -3 8/7/2025
276 275 69412 -223 52 VENITURI FINANCIARE - TOTAL (rd. 45 + 47 + 49 + 50) +([R45])+([R47])+([R49])+([R50]) 1 5 64 0 -3 8/7/2025
277 276 69413 -223 53 17. Ajustarea imobilizarilor financiare si a investitiilor financiare detinute ca active circulante (rd. 54 - 55) +([R54])-([R55]) 1 5 65 0 -3 8/7/2025
278 277 69414 -223 54 - Cheltuieli (ct. 686) <TC>+T686; 1 1 66 0 -3 8/7/2025
279 278 69415 -223 55 - Venituri (ct. 786) <TC>+T786; 1 1 67 0 -3 8/7/2025
280 279 69416 -223 56 18. Cheltuieli privind dobanzile (ct. 666*) <TC>+T666; 1 1 68 0 -3 8/7/2025
281 280 69417 -223 57 - din care, cheltuielile in relatia cu entitatile afiliate 1 1 69 0 -3 8/7/2025
282 281 69418 -223 58 19. Alte cheltuieli financiare (ct. 663 + 664 + 665 + 667 + 668) <TC>+T663+T664+T665+T667+T668; 1 1 70 0 -3 8/7/2025
283 282 69419 -223 59 CHELTUIELI FINANCIARE - TOTAL (rd. 53 + 56 + 58) +([R53])+([R56])+([R58]) 1 5 71 0 -3 8/7/2025
284 283 69420 -223 60 Rezultatul financiar - Profit (rd. 52 - 59) CASE WHEN +([R52])-([R59])>0 THEN +([R52])-([R59]) ELSE 0 END 1 5 72 0 -3 8/7/2025
285 284 69421 -223 61 - Pierdere (rd. 59 - 52) CASE WHEN +([R59])-([R52])>0 THEN +([R59])-([R52]) ELSE 0 END 1 5 73 0 -3 8/7/2025
286 285 69422 -223 62 VENITURI TOTALE (rd. 16 + 52) +([R16])+([R52]) 1 5 74 0 -3 8/7/2025
287 286 69423 -223 63 CHELTUIELI TOTALE (rd. 42 + 59) +([R42])+([R59]) 1 5 75 0 -3 8/7/2025
288 287 69424 -223 64 Rezultatul brut - Profit (rd.62 - 63) CASE WHEN +([R62])-([R63])>0 THEN +([R62])-([R63]) ELSE 0 END 1 5 76 0 -3 8/7/2025
289 288 69425 -223 65 - Pierdere (rd. 63 - 62) CASE WHEN +([R63])-([R62])>0 THEN +([R63])-([R62]) ELSE 0 END 1 5 77 0 -3 8/7/2025
290 289 69426 -223 66 20. Impozitul pe profit (ct. 691) <TC>+T691; 1 1 78 0 -3 8/7/2025
291 290 69427 -223 66a 21. Cheltuieli cu impozitul pe profit rezultat din decontarile in cadrul grupului fiscal in domeniul impozitului pe profit <TC>+T694; 1 1 79 0 -3 8/7/2025 304
292 291 69428 -223 66b 22. Venituri din impozitul pe profit rezultat din decontarile in cadrul grupului fiscal in domeniul impozitului pe profit (ct.794) <TC>+T794; 1 1 80 0 -3 8/7/2025 305
293 292 69429 -223 67a 23. Cheltuieli cu impozitul pe profit la nivelul impozitului minim pe cifra de afaceri (ct. 697) <TC>+T697; 1 1 82 0 -3 8/7/2025 317
294 293 69430 -223 68 24. Alte impozite neprezentate la elementele de mai sus (ct. 698) <TC>+T698; 1 1 83 0 -3 8/7/2025
295 294 69431 -223 69 Rezultatul net al exercitiului financiar - Profit (rd. 64 - 65 - 66 -67a - 68 - 66a + 66b) CASE WHEN +([R64])-([R65])-([R66])-([R67a])-([R68])-([R66a])+([R66b])>0 THEN +([R64])-([R65])-([R66])-([R67a])-([R68])-([R66a])+([R66b]) ELSE 0 END 1 5 84 0 -3 8/7/2025
296 295 69432 -223 70 - Pierdere (rd. 65 + 66 + 67a + 68 - 64 + 66a -66b) CASE WHEN +([R65])+([R66])+([R67a])+([R68])-([R64])+([R66a])-([R66b])>0 THEN +([R65])+([R66])+([R67a])+([R68])-([R64])+([R66a])-([R66b]) ELSE 0 END 1 5 85 0 -3 8/7/2025
297 296 69448 -221 01 A. I. IMOBILIZARI NECORPORALE (ct.201+203+205+206+2071+4094+208-280-290-4904) <SD>+T201+T203+T205+T206+C2071+C4094+T208;<SC>-T280-T290-C4904; 1 1 1 0 -3 8/7/2025
298 297 69449 -221 02 II. IMOBILIZARI CORPORALE (ct.211+212+213+214+215+216+217+223+224+227+231+235+4093-281-291-2931-2935-4903) <SD>+T211+T212+T213+T214+T215+T216+T217+T223+T224+T227+T231+T235;<SC>-T281-T291-C2931-C2935-C4903; 1 1 2 0 -3 8/7/2025
299 298 69450 -221 03 III. IMOBILIZARI FINANCIARE (ct.261+262+263+265+267* - 296* ) <SD>+T261+T262+T263+T265+T267;<SC>-T296; 1 1 3 0 -3 8/7/2025
300 299 69451 -221 04 ACTIVE IMOBILIZATE - TOTAL (rd. 01 + 02 + 03) +([R01])+([R02])+([R03]) 1 5 4 0 -3 8/7/2025
301 300 69452 -221 05 B. I. STOCURI (ct.301+302+303+321+322+/-308+323+326+327+328+331+332+341+345+346+347+/-348+351+354+356+357+358+361+/-368+371+/-378+381+/-388+4091-391- 392-393-394-395-396-397-398 - din ct.4428-4901) F10_STOCURI_SCURT 1 6 5 0 -3 8/7/2025
302 301 69453 -221 06a II. CREANTE 1. (ct.267*-296*+4092+411+413+418+425+4282+431**+436**+437**+4382+441**+4424+dinct.4428**+444**+445+446**+447**+4482+451**+453**+456**+4582+461+4662+473** - 491 - 495 - 496-4902+5187) <SD>+C4092+T411+T413+T418+T425+C4282+T431+T436+T437+C4382+T441+C4424+C4428+T444+T445+T446+T447+C4482+T451+T453+T456+C4582+T461+T473+C5187;<SC>-T491-T495-T496-C4902; 1 1 6 0 -3 8/7/2025 301
303 302 69454 -221 06b 2. Creante reprezentand dividende repartizate in cursul exercitiului financiar (ct. 463) <SD>+T463; 1 1 7 0 -3 8/7/2025 302
304 303 69455 -221 06 TOTAL (rd. 06a+06b) +([R06a])+([R06b]) 1 5 8 0 -3 8/7/2025
305 304 69456 -221 07 III. INVESTITII PE TERMEN SCURT (ct.501+505+506+507+din ct.508+5113+5114-591-595-596-598) <SD>+T501+T505+T506+T508+C5113+C5114;<SC>-T591-T595-T596-T598; 1 1 9 0 -3 8/7/2025
306 305 69457 -221 08 IV. CASA SI CONTURI LA BANCI (din ct. 508 + ct. 5112+512+531+532+541+542) <SD>+C5112+T512+T531+T532+T541+T542; 1 1 10 0 -3 8/7/2025
307 306 69458 -221 09 ACTIVE CIRCULANTE - Total (rd. 05 + 06 + 07 + 08) +([R05])+([R06])+([R07])+([R08]) 1 5 11 0 -3 8/7/2025
308 307 69459 -221 10 C. CHELTUIELI IN AVANS (ct. 471) (rd. 11+12) +([R11])+([R12]) 1 5 12 0 -3 8/7/2025
309 308 69460 -221 11 Sume de reluat intr-o perioada de pana la un an (din ct. 471) <SD>+T471; 1 1 13 0 -3 8/7/2025
310 309 69461 -221 12 Sume de reluat intr-o perioada mai mare de un an (din ct. 471) 1 1 14 0 -3 8/7/2025
311 310 69462 -221 13 D. Datorii ce trebuie platite intr-o perioada de pana la 1 an (ct.161+162+166+167+168-169+269+401+403+404+405+408+419+421+423+424+426+427+4281+431+436+437+4381+441+4423+4428+444+446+447+4481+451+453 +455+456+457+4581+462+4661+473+509+5186+519) <SD>-T169;<SC>+T161+T162+T166+T167+T168+T269+T401+T403+T404+T405+T408+T419+T421+T423+T424+T426+T427+C4281+T431+T436+T437+C4381+T441+C4423+C4428+T444+T446+T447+C4481+T451+T453+T455+T456+T457+C4581+T462+C4661+T467+T473+T509+C5186+T519; 1 1 15 0 -3 8/7/2025
312 311 69463 -221 14 ACTIVE CIRCULANTE NETE/DATORII CURENTE NETE (rd. 09 + 11 - 13 - 20 - 23 - 26) +([R09])+([R11])-([R13])-([R20])-([R23])-([R26]) 1 5 16 0 -3 8/7/2025
313 312 69464 -221 15 TOTAL ACTIVE MINUS DATORII CURENTE (rd. 04 + 12 + 14) +([R04])+([R12])+([R14]) 1 5 17 0 -3 8/7/2025
314 313 69465 -221 16 G. Datorii ce trebuie platite intr-o perioada mai mare de un an 1 1 18 0 -3 8/7/2025
315 314 69466 -221 17 H. PROVIZIOANE (ct. 151) <SC>+T151; 1 1 19 0 -3 8/7/2025
316 315 69467 -221 18 I. VENITURI IN AVANS (rd. 19 + 22 + 25 + 28), din care: +([R19])+([R22])+([R25])+([R28]) 1 5 20 0 -3 8/7/2025
317 316 69468 -221 19 1. Subventii pentru investitii (ct. 475), (rd. 20 + 21): +([R20])+([R21]) 1 5 21 0 -3 8/7/2025
318 317 69469 -221 20 Sume de reluat intr-o perioada de pana la un an (din ct. 475) <SC>+T475; 1 1 22 0 -3 8/7/2025
319 318 69470 -221 21 Sume de reluat intr-o perioada mai mare de un an (din ct. 475) 1 1 23 0 -3 8/7/2025
320 319 69471 -221 22 2. Venituri inregistrate in avans (ct. 472), (rd. 23 + 24): +([R23])+([R24]) 1 5 24 0 -3 8/7/2025
321 320 69472 -221 23 Sume de reluat intr-o perioada de pana la un an (ct. 472*) <SC>+T472; 1 1 25 0 -3 8/7/2025
322 321 69473 -221 24 Sume de reluat intr-o perioada mai mare de un an (ct. 472*) 1 1 26 0 -3 8/7/2025
323 322 69474 -221 25 3. Venituri in avans aferente activelor primite prin transfer de la clienti (ct. 478), (rd. 26 + 27): +([R26])+([R27]) 1 5 27 0 -3 8/7/2025
324 323 69475 -221 26 Sume de reluat intr-o perioada de pana la un an (din ct. 478) <SC>+T478; 1 1 28 0 -3 8/7/2025
325 324 69476 -221 27 Sume de reluat intr-o perioada mai mare de un an (din ct. 478) 1 1 29 0 -3 8/7/2025
326 325 69477 -221 28 Fondul comercial negativ (ct.2075) <SC>+C2075; 1 1 30 0 -3 8/7/2025
327 326 69478 -221 29 I. CAPITAL (rd. 30 + 31 + 32 + 33 + 34), din care: +([R30])+([R31])+([R32])+([R33])+([R34])-([R35]) 1 5 31 0 -3 8/7/2025
328 327 69479 -221 30 1. Capital subscris varsat (ct. 1012) <SC>+C1012; 1 1 32 0 -3 8/7/2025
329 328 69480 -221 31 2. Capital subscris nevarsat (ct. 1011) <SC>+C1011; 1 1 33 0 -3 8/7/2025
330 329 69481 -221 32 3. Patrimoniul regiei (ct. 1015) <SC>+C1015; 1 1 34 0 -3 8/7/2025
331 330 69482 -221 33 4. Patrimoniul institutelor nationale de cercetare-dezvoltare (ct. 1018) <SC>+C1018; 1 1 35 0 -3 8/7/2025
332 331 69483 -221 34 5. Alte elemente de capitaluri proprii (ct. 1031) <SC>+C1031; 1 1 36 0 -3 8/7/2025
333 332 69484 -221 35 II. PRIME DE CAPITAL (ct. 104) <SC>+T104; 1 1 37 0 -3 8/7/2025
334 333 69485 -221 36 III. REZERVE DIN REEVALUARE (ct. 105) <SD>+T105;<SC>+T105; 1 1 38 0 -3 8/7/2025
335 334 69486 -221 37 V. REZERVE (ct. 106) <SD>+T106;<SC>+T106; 1 1 39 0 -3 8/7/2025
336 335 69487 -221 38 Actiuni proprii (ct. 109) <SD>+T109;<SC>+T109; 1 1 40 0 -3 8/7/2025
337 336 69488 -221 39 Castiguri legate de instrumentele de capitaluri proprii (ct. 141) <SD>+T141;<SC>+T141; 1 1 41 0 -3 8/7/2025
338 337 69489 -221 40 Pierderi legate de instrumentele de capitaluri proprii (ct. 149) <SD>+T149;<SC>+T149; 1 1 42 0 -3 8/7/2025
339 338 69490 -221 41 V. Profitul sau pierderea reportata (ct. 117) - sold creditor <SC>+T117; 1 1 43 0 -3 8/7/2025
340 339 69491 -221 42 - sold debitor <SD>+T117; 1 1 44 0 -3 8/7/2025
341 340 69492 -221 43 VI. Profitul sau pierderea la sfarsitul perioadei de rapoartare (ct. 121) - sold creditor <SC>+T121; 1 1 45 0 -3 8/7/2025
342 341 69493 -221 44 - sold debitor <SD>+T121; 1 1 46 0 -3 8/7/2025
343 342 69494 -221 45 Repartizarea profitului (ct. 129) <SD>+T129;<SC>+T129; 1 1 47 0 -3 8/7/2025
344 343 69495 -221 46 CAPITALURI PROPRII - TOTAL (rd. 29+35+36+37-38+39-40+41-42+43-44-45) +([R29])+([R35])+([R36])+([R37])-([R38])+([R39])-([R40])+([R41])-([R42])+([R43])-([R44])-([R45]) 1 5 48 0 -3 8/7/2025
345 344 69496 -221 47 Patrimoniul public (ct. 1016) <SC>+C1016; 1 1 49 0 -3 8/7/2025
346 345 69497 -221 48 Patrimoniu privat (ct. 1017) <SC>+C1017; 1 1 50 0 -3 8/7/2025
347 346 69498 -221 49 CAPITALURI - TOTAL (rd. 46+47+48) (rd.04+09+10-13-16-17-18) +([R46])+([R47])+([R48]) 1 5 51 0 -3 8/7/2025

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@@ -1,51 +0,0 @@
<SD>+T201+T203+T205+T206+C2071+C4094+T208;<SC>-T280-T290-C4904;
<SD>+T211+T212+T213+T214+T215+T216+T217+T223+T224+T227+T231+T235;<SC>-T281-T291-C2931-C2935-C4903;
<SD>+T261+T262+T263+T265+T267;<SC>-T296;
+([R01])+([R02])+([R03])
F10_STOCURI_SCURT
<SD>+C4092+T411+T413+T418+T425+C4282+T431+T436+T437+C4382+T441+C4424+C4428+T444+T445+T446+T447+C4482+T451+T453+T456+C4582+T461+T473+C5187;<SC>-T491-T495-T496-C4902;
<SD>+T463;
+([R06a])+([R06b])
<SD>+T501+T505+T506+T508+C5113+C5114;<SC>-T591-T595-T596-T598;
<SD>+C5112+T512+T531+T532+T541+T542;
+([R05])+([R06])+([R07])+([R08])
+([R11])+([R12])
<SD>+T471;
<SD>-T169;<SC>+T161+T162+T166+T167+T168+T269+T401+T403+T404+T405+T408+T419+T421+T423+T424+T426+T427+C4281+T431+T436+T437+C4381+T441+C4423+C4428+T444+T446+T447+C4481+T451+T453+T455+T456+T457+C4581+T462+C4661+T467+T473+T509+C5186+T519;
+([R09])+([R11])-([R13])-([R20])-([R23])-([R26])
+([R04])+([R12])+([R14])
<SC>+T151;
+([R19])+([R22])+([R25])+([R28])
+([R20])+([R21])
<SC>+T475;
+([R23])+([R24])
<SC>+T472;
+([R26])+([R27])
<SC>+T478;
<SC>+C2075;
+([R30])+([R31])+([R32])+([R33])+([R34])-([R35])
<SC>+C1012;
<SC>+C1011;
<SC>+C1015;
<SC>+C1018;
<SC>+C1031;
<SC>+T104;
<SD>+T105;<SC>+T105;
<SD>+T106;<SC>+T106;
<SD>+T109;<SC>+T109;
<SD>+T141;<SC>+T141;
<SD>+T149;<SC>+T149;
<SC>+T117;
<SD>+T117;
<SC>+T121;
<SD>+T121;
<SD>+T129;<SC>+T129;
+([R29])+([R35])+([R36])+([R37])-([R38])+([R39])-([R40])+([R41])-([R42])+([R43])-([R44])-([R45])
<SC>+C1016;
<SC>+C1017;
+([R46])+([R47])+([R48])
1 <SD>+T201+T203+T205+T206+C2071+C4094+T208;<SC>-T280-T290-C4904;
2 <SD>+T211+T212+T213+T214+T215+T216+T217+T223+T224+T227+T231+T235;<SC>-T281-T291-C2931-C2935-C4903;
3 <SD>+T261+T262+T263+T265+T267;<SC>-T296;
4 +([R01])+([R02])+([R03])
5 F10_STOCURI_SCURT
6 <SD>+C4092+T411+T413+T418+T425+C4282+T431+T436+T437+C4382+T441+C4424+C4428+T444+T445+T446+T447+C4482+T451+T453+T456+C4582+T461+T473+C5187;<SC>-T491-T495-T496-C4902;
7 <SD>+T463;
8 +([R06a])+([R06b])
9 <SD>+T501+T505+T506+T508+C5113+C5114;<SC>-T591-T595-T596-T598;
10 <SD>+C5112+T512+T531+T532+T541+T542;
11 +([R05])+([R06])+([R07])+([R08])
12 +([R11])+([R12])
13 <SD>+T471;
14 <SD>-T169;<SC>+T161+T162+T166+T167+T168+T269+T401+T403+T404+T405+T408+T419+T421+T423+T424+T426+T427+C4281+T431+T436+T437+C4381+T441+C4423+C4428+T444+T446+T447+C4481+T451+T453+T455+T456+T457+C4581+T462+C4661+T467+T473+T509+C5186+T519;
15 +([R09])+([R11])-([R13])-([R20])-([R23])-([R26])
16 +([R04])+([R12])+([R14])
17 <SC>+T151;
18 +([R19])+([R22])+([R25])+([R28])
19 +([R20])+([R21])
20 <SC>+T475;
21 +([R23])+([R24])
22 <SC>+T472;
23 +([R26])+([R27])
24 <SC>+T478;
25 <SC>+C2075;
26 +([R30])+([R31])+([R32])+([R33])+([R34])-([R35])
27 <SC>+C1012;
28 <SC>+C1011;
29 <SC>+C1015;
30 <SC>+C1018;
31 <SC>+C1031;
32 <SC>+T104;
33 <SD>+T105;<SC>+T105;
34 <SD>+T106;<SC>+T106;
35 <SD>+T109;<SC>+T109;
36 <SD>+T141;<SC>+T141;
37 <SD>+T149;<SC>+T149;
38 <SC>+T117;
39 <SD>+T117;
40 <SC>+T121;
41 <SD>+T121;
42 <SD>+T129;<SC>+T129;
43 +([R29])+([R35])+([R36])+([R37])-([R38])+([R39])-([R40])+([R41])-([R42])+([R43])-([R44])-([R45])
44 <SC>+C1016;
45 <SC>+C1017;
46 +([R46])+([R47])+([R48])

85
input/F20_FORMULE.CSV
View File

@@ -1,85 +0,0 @@
+([R02])+([R03])-([R04])+([R06])
<TC>+T701+T702+T703+T704+T705+T706+T708+T707-T709+C7411;
<TC>+T701+T702+T703+T704+T705+T706+T708;
<TC>+T707;
<TC>+T709;
<TC>+C7411;
VARIATIA_STOCURILOR
CASE WHEN +[R07F]>0 THEN +[R07F] ELSE 0 END
CASE WHEN +[R07F]<0 THEN -[R07F] ELSE 0 END
<TC>+T721+T722;
<TC>+T755;
<TC>+T725;
<TC>+C7412+C7413+C7414+C7415+C7416+C7417+C7419;
<TC>+T751+T758+C7815;
<TC>+C7815;
<TC>+C7584;
+([R01])+([R07])-([R08])+([R09])+([R10])+([R11])+([R12])+([R13])
<TC>+C601+T602;
<TC>+T603+T604+T606+T608;
<TC>+T605;
<TC>+C6051;
<TC>+C6053;
<TC>+T607;
<TC>+T609;
+([R23])+([R24])
<TC>+T641+T642+T643+T644;
<TC>+T645+T646;
+([R26a])+([R26])-([R27])
<TC>+C6811;
<TC>+C6813+C6817+C6818;
<TC>+C7813+C7818;
+([R29])-([R30])
<TC>+T654+C6814;
<TC>+T754+C7814;
+([R32])+([R33])+([R33d])+([R33f])+([R33h])+([R33j])+([R34])+([R35])+([R36])+([R37])
<TC>+T611+T613+T614+T615+T621+T622+T622+T623+T624+T625+T626+T627+T628;
<TC>+T612;
<TC>+C6121;
<TC>+C6122;
<TC>+C6123;
<TC>+T616;
<TC>+T617;
<TC>+T618;
<TC>+T635+C6586;
<TC>+T652;
<TC>+T655;
<TC>+C6587;
<TC>+T651+C6581+C6582+C6583+C6584+C6588;
+([R40])-([R41])
<TC>+C6812;
<TC>+C7812;
+([R17])+([R18])+([R19])+([R20])-([R21])+([R22])+([R25])+([R28])+([R31])+([R39])
CASE WHEN +([R16])-([R42])>0 THEN +([R16])-([R42]) ELSE 0 END
CASE WHEN +([R42])-([R16])>0 THEN +([R42])-([R16]) ELSE 0 END
<TC>+C7611+C7612+C7613;
<TC>+T766;
<TC>+C7418;
<TC>+C7615+T762+T764+T765+T767+T768;
<TC>+C7615;
+([R45])+([R47])+([R49])+([R50])
+([R54])-([R55])
<TC>+T686;
<TC>+T786;
<TC>+T666;
<TC>+T663+T664+T665+T667+T668;
+([R53])+([R56])+([R58])
CASE WHEN +([R52])-([R59])>0 THEN +([R52])-([R59]) ELSE 0 END
CASE WHEN +([R59])-([R52])>0 THEN +([R59])-([R52]) ELSE 0 END
+([R16])+([R52])
+([R42])+([R59])
CASE WHEN +([R62])-([R63])>0 THEN +([R62])-([R63]) ELSE 0 END
CASE WHEN +([R63])-([R62])>0 THEN +([R63])-([R62]) ELSE 0 END
<TC>+T691;
<TC>+T694;
<TC>+T794;
<TC>+T697;
<TC>+T698;
CASE WHEN +([R64])-([R65])-([R66])-([R67a])-([R68])-([R66a])+([R66b])>0 THEN +([R64])-([R65])-([R66])-([R67a])-([R68])-([R66a])+([R66b]) ELSE 0 END
CASE WHEN +([R65])+([R66])+([R67a])+([R68])-([R64])+([R66a])-([R66b])>0 THEN +([R65])+([R66])+([R67a])+([R68])-([R64])+([R66a])-([R66b]) ELSE 0 END
1 +([R02])+([R03])-([R04])+([R06])
2 <TC>+T701+T702+T703+T704+T705+T706+T708+T707-T709+C7411;
3 <TC>+T701+T702+T703+T704+T705+T706+T708;
4 <TC>+T707;
5 <TC>+T709;
6 <TC>+C7411;
7 VARIATIA_STOCURILOR
8 CASE WHEN +[R07F]>0 THEN +[R07F] ELSE 0 END
9 CASE WHEN +[R07F]<0 THEN -[R07F] ELSE 0 END
10 <TC>+T721+T722;
11 <TC>+T755;
12 <TC>+T725;
13 <TC>+C7412+C7413+C7414+C7415+C7416+C7417+C7419;
14 <TC>+T751+T758+C7815;
15 <TC>+C7815;
16 <TC>+C7584;
17 +([R01])+([R07])-([R08])+([R09])+([R10])+([R11])+([R12])+([R13])
18 <TC>+C601+T602;
19 <TC>+T603+T604+T606+T608;
20 <TC>+T605;
21 <TC>+C6051;
22 <TC>+C6053;
23 <TC>+T607;
24 <TC>+T609;
25 +([R23])+([R24])
26 <TC>+T641+T642+T643+T644;
27 <TC>+T645+T646;
28 +([R26a])+([R26])-([R27])
29 <TC>+C6811;
30 <TC>+C6813+C6817+C6818;
31 <TC>+C7813+C7818;
32 +([R29])-([R30])
33 <TC>+T654+C6814;
34 <TC>+T754+C7814;
35 +([R32])+([R33])+([R33d])+([R33f])+([R33h])+([R33j])+([R34])+([R35])+([R36])+([R37])
36 <TC>+T611+T613+T614+T615+T621+T622+T622+T623+T624+T625+T626+T627+T628;
37 <TC>+T612;
38 <TC>+C6121;
39 <TC>+C6122;
40 <TC>+C6123;
41 <TC>+T616;
42 <TC>+T617;
43 <TC>+T618;
44 <TC>+T635+C6586;
45 <TC>+T652;
46 <TC>+T655;
47 <TC>+C6587;
48 <TC>+T651+C6581+C6582+C6583+C6584+C6588;
49 +([R40])-([R41])
50 <TC>+C6812;
51 <TC>+C7812;
52 +([R17])+([R18])+([R19])+([R20])-([R21])+([R22])+([R25])+([R28])+([R31])+([R39])
53 CASE WHEN +([R16])-([R42])>0 THEN +([R16])-([R42]) ELSE 0 END
54 CASE WHEN +([R42])-([R16])>0 THEN +([R42])-([R16]) ELSE 0 END
55 <TC>+C7611+C7612+C7613;
56 <TC>+T766;
57 <TC>+C7418;
58 <TC>+C7615+T762+T764+T765+T767+T768;
59 <TC>+C7615;
60 +([R45])+([R47])+([R49])+([R50])
61 +([R54])-([R55])
62 <TC>+T686;
63 <TC>+T786;
64 <TC>+T666;
65 <TC>+T663+T664+T665+T667+T668;
66 +([R53])+([R56])+([R58])
67 CASE WHEN +([R52])-([R59])>0 THEN +([R52])-([R59]) ELSE 0 END
68 CASE WHEN +([R59])-([R52])>0 THEN +([R59])-([R52]) ELSE 0 END
69 +([R16])+([R52])
70 +([R42])+([R59])
71 CASE WHEN +([R62])-([R63])>0 THEN +([R62])-([R63]) ELSE 0 END
72 CASE WHEN +([R63])-([R62])>0 THEN +([R63])-([R62]) ELSE 0 END
73 <TC>+T691;
74 <TC>+T694;
75 <TC>+T794;
76 <TC>+T697;
77 <TC>+T698;
78 CASE WHEN +([R64])-([R65])-([R66])-([R67a])-([R68])-([R66a])+([R66b])>0 THEN +([R64])-([R65])-([R66])-([R67a])-([R68])-([R66a])+([R66b]) ELSE 0 END
79 CASE WHEN +([R65])+([R66])+([R67a])+([R68])-([R64])+([R66a])-([R66b])>0 THEN +([R65])+([R66])+([R67a])+([R68])-([R64])+([R66a])-([R66b]) ELSE 0 END

209
input/F30_FORMULE.CSV
View File

@@ -1,209 +0,0 @@
<SC>+C121;
CASE WHEN +([R01A])>0 THEN 1 ELSE 0 END
<SD>+C121;
CASE WHEN +([R02A])>0 THEN 1 ELSE 0 END
CASE WHEN +([R01A])=0 AND +([R02A])=0 THEN 1 ELSE 0 END
+([R05])+([R09])+([R15])+([R16])+([R17])+([R18])
+([R06])+([R07])+([R08])
FURNIZORI_RESTANTI(1)
FURNIZORI_RESTANTI(3)
FURNIZORI_RESTANTI(12)
+([R10])+([R11])+([R12])+([R13])+([R14])
<RC>-C4311-C4312-C4315;<SC>+C4311+C4312+C4315;
CASE WHEN +([R10A])>0 THEN +([R10A]) ELSE 0 END
<RC>-C4313-C4314;<SC>+C4313+C4314;
CASE WHEN +([R11A])>0 THEN +([R11A]) ELSE 0 END
<RC>-C4371-C4372;<SC>+C4371+C4372;
CASE WHEN +([R13A])>0 THEN +([R13A]) ELSE 0 END
<RC>-C4381;<SC>+C4381;
CASE WHEN +([R14A])>0 THEN +([R14A]) ELSE 0 END
<RC>-T447;<SC>+T447;
CASE WHEN +([R15A])>0 THEN +([R15A]) ELSE 0 END
<RC>-T161-T166-T167-C1681-C1686-C1687-T269-T419-T421-T423-T424-T426-T427-C4281-T451-T455-T457-T462-T509;<SC>+T161+T166+T167+C1681+C1686+C1687+T269+T419+T421+T423+T424+T426+T427+C4281+T451+T455+T457+T462+T509;
CASE WHEN +([R16A])>0 THEN +([R16A]) ELSE 0 END
<RC>-T441-C4423-C444-C436-C446-C448;<SD>-T441-C4423-T444-T436-T446-T448;<SC>+T441+C4423+T444+T436+T446+T448;
CASE WHEN +([R17B])>0 THEN +([R17B]) ELSE 0 END
<RC>-C436;<SD>-T436;<SC>+T436;
CASE WHEN +([R17a1])>0 THEN +([R17a1]) ELSE 0 END
CASE WHEN +([R18A])>0 THEN +([R18A]) ELSE 0 END
NR_MED_SALARIATI
NR_SALARIATI_LUNA
BONURI_DE_MASA
<SD>+C4094;
<SD>+C4093;
+([R50])+([R51])+([R52])+([R53])
+([R49])+([R54])
+([R55])+([R56])
<SD>+C267;
<SD>+C4091+C4092+T411+C413+C418;
<SD>+C425+C4282;
+([R62])+([R63])+([R64])+([R65])+([R66])
<SD>+C431+C437+C4382;
<SD>+C436+T441+C4424+C4428+C444+C446;
<SD>+C445;
<SD>+C447;
<SD>+C4482;
<SD>+T451;
+([R72])+([R73])+([R74])
<SD>+C453+C456+C4582;
<SD>+C461+C471+C473+C4462;
<SD>+C542;
<SD>+C5187;
+([R79])+([R80])+([R81])+([R82])
<SD>+C501+C505+C506;
<SD>+C5113+C5114;
+([R85])+([R86])
<SD>+C5311;
<SD>+C5314;
+([R88])+([R90])
<SD>+C5121;
<SD>+C5124;
+([R93])+([R94])
<SD>+C5112+C5125+C5411;
<SD>+C5125+C5414;
+([R96])+([R99])+([R102])+([R103])+([R106])+([R108])+([R110])+([R111])+([R116])+([R119])+([R122])+([R128])
+([R97])+([R98])
<SC>+T519;
+([R100])+([R101])
<SC>+T162;
<SC>+C1626+C1682;
+([R104])+([R105])
<SC>+T166+C1685+C1686+C1687;
<SC>+T167;
<SC>+C401+C403+C404+C405+C408+C419;
<SC>+C421+C423+C424+C426+C427+C4281;
+([R112])+([R113])+([R114])+([R115])
<SC>+T431+T437+C4381;
<SC>+T436+T441+C4423+C4428+T444+T446;
<SC>+T447;
<SC>+C4481;
<SC>+T451;
<SC>+T455;
<SC>+T455;
+([R123])+([R124])+([R125])+([R126])+([R127])
<SC>+T453+T456+T457+C4581+T467;
<SC>+T462+C4661+T472+T473;
<SC>+T269+T509;
<SC>+C478;
<SC>+C5186;
<SC>+C1012;
<SC>+C1012;
<SD>+C205;
<TD>+C621;
+([R142])+([R145])+([R149])+([R150])+([R151])+([R152])
+([R143])+([R144])
<SC>+C1012;
<CONT DEBITOR>|<SCD>|<incepe cu... '117'>|<AND (SCD LIKE '117%')>;<CONT CREDITOR>|<SCC>|<incepe cu... '457'>|<AND (SCC LIKE '457%')>;
<TD>+T463;
<TD>+C6587;
1 <SC>+C121;
2 CASE WHEN +([R01A])>0 THEN 1 ELSE 0 END
3 <SD>+C121;
4 CASE WHEN +([R02A])>0 THEN 1 ELSE 0 END
5 CASE WHEN +([R01A])=0 AND +([R02A])=0 THEN 1 ELSE 0 END
6 +([R05])+([R09])+([R15])+([R16])+([R17])+([R18])
7 +([R06])+([R07])+([R08])
8 FURNIZORI_RESTANTI(1)
9 FURNIZORI_RESTANTI(3)
10 FURNIZORI_RESTANTI(12)
11 +([R10])+([R11])+([R12])+([R13])+([R14])
12 <RC>-C4311-C4312-C4315;<SC>+C4311+C4312+C4315;
13 CASE WHEN +([R10A])>0 THEN +([R10A]) ELSE 0 END
14 <RC>-C4313-C4314;<SC>+C4313+C4314;
15 CASE WHEN +([R11A])>0 THEN +([R11A]) ELSE 0 END
16 <RC>-C4371-C4372;<SC>+C4371+C4372;
17 CASE WHEN +([R13A])>0 THEN +([R13A]) ELSE 0 END
18 <RC>-C4381;<SC>+C4381;
19 CASE WHEN +([R14A])>0 THEN +([R14A]) ELSE 0 END
20 <RC>-T447;<SC>+T447;
21 CASE WHEN +([R15A])>0 THEN +([R15A]) ELSE 0 END
22 <RC>-T161-T166-T167-C1681-C1686-C1687-T269-T419-T421-T423-T424-T426-T427-C4281-T451-T455-T457-T462-T509;<SC>+T161+T166+T167+C1681+C1686+C1687+T269+T419+T421+T423+T424+T426+T427+C4281+T451+T455+T457+T462+T509;
23 CASE WHEN +([R16A])>0 THEN +([R16A]) ELSE 0 END
24 <RC>-T441-C4423-C444-C436-C446-C448;<SD>-T441-C4423-T444-T436-T446-T448;<SC>+T441+C4423+T444+T436+T446+T448;
25 CASE WHEN +([R17B])>0 THEN +([R17B]) ELSE 0 END
26 <RC>-C436;<SD>-T436;<SC>+T436;
27 CASE WHEN +([R17a1])>0 THEN +([R17a1]) ELSE 0 END
28 CASE WHEN +([R18A])>0 THEN +([R18A]) ELSE 0 END
29 NR_MED_SALARIATI
30 NR_SALARIATI_LUNA
31 BONURI_DE_MASA
32 <SD>+C4094;
33 <SD>+C4093;
34 +([R50])+([R51])+([R52])+([R53])
35 +([R49])+([R54])
36 +([R55])+([R56])
37 <SD>+C267;
38 <SD>+C4091+C4092+T411+C413+C418;
39 <SD>+C425+C4282;
40 +([R62])+([R63])+([R64])+([R65])+([R66])
41 <SD>+C431+C437+C4382;
42 <SD>+C436+T441+C4424+C4428+C444+C446;
43 <SD>+C445;
44 <SD>+C447;
45 <SD>+C4482;
46 <SD>+T451;
47 +([R72])+([R73])+([R74])
48 <SD>+C453+C456+C4582;
49 <SD>+C461+C471+C473+C4462;
50 <SD>+C542;
51 <SD>+C5187;
52 +([R79])+([R80])+([R81])+([R82])
53 <SD>+C501+C505+C506;
54 <SD>+C5113+C5114;
55 +([R85])+([R86])
56 <SD>+C5311;
57 <SD>+C5314;
58 +([R88])+([R90])
59 <SD>+C5121;
60 <SD>+C5124;
61 +([R93])+([R94])
62 <SD>+C5112+C5125+C5411;
63 <SD>+C5125+C5414;
64 +([R96])+([R99])+([R102])+([R103])+([R106])+([R108])+([R110])+([R111])+([R116])+([R119])+([R122])+([R128])
65 +([R97])+([R98])
66 <SC>+T519;
67 +([R100])+([R101])
68 <SC>+T162;
69 <SC>+C1626+C1682;
70 +([R104])+([R105])
71 <SC>+T166+C1685+C1686+C1687;
72 <SC>+T167;
73 <SC>+C401+C403+C404+C405+C408+C419;
74 <SC>+C421+C423+C424+C426+C427+C4281;
75 +([R112])+([R113])+([R114])+([R115])
76 <SC>+T431+T437+C4381;
77 <SC>+T436+T441+C4423+C4428+T444+T446;
78 <SC>+T447;
79 <SC>+C4481;
80 <SC>+T451;
81 <SC>+T455;
82 <SC>+T455;
83 +([R123])+([R124])+([R125])+([R126])+([R127])
84 <SC>+T453+T456+T457+C4581+T467;
85 <SC>+T462+C4661+T472+T473;
86 <SC>+T269+T509;
87 <SC>+C478;
88 <SC>+C5186;
89 <SC>+C1012;
90 <SC>+C1012;
91 <SD>+C205;
92 <TD>+C621;
93 +([R142])+([R145])+([R149])+([R150])+([R151])+([R152])
94 +([R143])+([R144])
95 <SC>+C1012;
96 <CONT DEBITOR>|<SCD>|<incepe cu... '117'>|<AND (SCD LIKE '117%')>;<CONT CREDITOR>|<SCC>|<incepe cu... '457'>|<AND (SCC LIKE '457%')>;
97 <TD>+T463;
98 <TD>+C6587;

68
input/scrie_jc_2007.sql
View File

@@ -3,13 +3,13 @@ procedure SCRIE_JC_2007(tnAn JC2007.AN%TYPE,
tnScrie number) IS
lcSql clob;
lcContTvaDeductibil ACT.SCD%TYPE := '4426';
lcContTvaColectat ACT.SCD%TYPE := '4427';
lcContTvaNeexigibil ACT.SCD%TYPE := '4428';
lcContDebitRegularizare VARCHAR2(100) := '408';
lcContCreditRegularizare VARCHAR2(100) := '401,404,4511,462';
lnIdMinJtvaColoana JTVA_COLOANE.ID_JTVA_COLOANA%TYPE := 101;
lnIdMaxJtvaColoana JTVA_COLOANE.ID_JTVA_COLOANA%TYPE := 500;
'4426' ACT.SCD%TYPE := '4426';
'4427' ACT.SCD%TYPE := '4427';
'4428' ACT.SCD%TYPE := '4428';
'408' VARCHAR2(100) := '408';
'401,404,4511,462' VARCHAR2(100) := '401,404,4511,462';
101 JTVA_COLOANE.ID_JTVA_COLOANA%TYPE := 101;
500 JTVA_COLOANE.ID_JTVA_COLOANA%TYPE := 500;
lcTabelSursa VARCHAR2(100);
lcCondSucursala VARCHAR2(1000);
begin
@@ -21,17 +21,13 @@ procedure SCRIE_JC_2007(tnAn JC2007.AN%TYPE,
pack_contafin.GET_ID_SUCURSALA();
end if;
if tnScrie in (pack_contafin.nScriere, pack_contafin.nStergere) then
lcTabelSursa := 'act_temp'; -- scriere, stergere
else
lcTabelSursa := 'act'; -- refacere
end if;
-- lcTabelSursa := 'act'; -- refacere (tnScrie nu este in nScriere/nStergere)
-- COMPLETARE JC2007 CU ID_SET 10616 STORNARE PLATA/INCASARE
pack_contafin.completeaza_jc_2007(tnAn,
tnLuna,
lcTabelSursa,
lcCondSucursala);
pack_contafin.completeaza_jc_2007(2025,
8,
'act',
NULL);
MERGE INTO JC2007 J
USING (SELECT ID_SUCURSALA,
@@ -1343,7 +1339,7 @@ procedure SCRIE_JC_2007(tnAn JC2007.AN%TYPE,
A.ID_PARTD,
(CASE
WHEN A.SCC IN
(lcContTvaColectat, lcContTvaNeexigibil) OR
('4427', '4428') OR
SUBSTR(A.SCC, 1, 1) = '5' OR
ID_JTVA_COLOANA in (1001, 1004, 1005) THEN
-9999999999
@@ -1355,8 +1351,8 @@ procedure SCRIE_JC_2007(tnAn JC2007.AN%TYPE,
DECODE(E.EXCEPTIE, 1, -A.SUMA, A.SUMA) AS SUMA,
-- MARCA REGULARIZARE FACTURI NESOSITE
(CASE
WHEN INSTR(lcContDebitRegularizare, A.scd) > 0 and
INSTR(lcContCreditRegularizare, A.scc) > 0 THEN
WHEN INSTR('408', A.scd) > 0 and
INSTR('401,404,4511,462', A.scc) > 0 THEN
1
ELSE
0
@@ -1383,11 +1379,11 @@ procedure SCRIE_JC_2007(tnAn JC2007.AN%TYPE,
ID_JTVA_COLOANA,
STERS
FROM ACT_TEMP
WHERE lcTabelSursa = 'act_temp'
AND AN = tnAn
AND LUNA = tnLuna
WHERE 1 = 0
AND AN = 2025
AND LUNA = 8
AND STERS = 0
AND (ID_JTVA_COLOANA BETWEEN lnIdMinJtvaColoana AND lnIdMaxJtvaColoana
AND (ID_JTVA_COLOANA BETWEEN 101 AND 500
OR ID_JTVA_COLOANA in (1001, 1004, 1005, 1011, 1012, 1013, 1014, 1015))
AND ID_SET <> 10622
UNION ALL
@@ -1410,11 +1406,11 @@ procedure SCRIE_JC_2007(tnAn JC2007.AN%TYPE,
ID_JTVA_COLOANA,
STERS
FROM ACT
WHERE lcTabelSursa = 'act'
AND AN = tnAn
AND LUNA = tnLuna
WHERE 1 = 1
AND AN = 2025
AND LUNA = 8
AND STERS = 0
AND (ID_JTVA_COLOANA BETWEEN lnIdMinJtvaColoana AND lnIdMaxJtvaColoana
AND (ID_JTVA_COLOANA BETWEEN 101 AND 500
OR ID_JTVA_COLOANA in (1001, 1004, 1005, 1011, 1012, 1013, 1014, 1015))
AND ID_SET <> 10622
) A
@@ -1434,11 +1430,11 @@ procedure SCRIE_JC_2007(tnAn JC2007.AN%TYPE,
AND A.SCC = E.SCC
LEFT JOIN DOCUMENTE D
ON A.ID_FACT = D.ID_DOC
WHERE A.AN = tnAn
and A.LUNA = tnLuna
WHERE A.AN = 2025
and A.LUNA = 8
and A.STERS = 0
AND (A.ID_JTVA_COLOANA BETWEEN lnIdMinJtvaColoana AND
lnIdMaxJtvaColoana OR
AND (A.ID_JTVA_COLOANA BETWEEN 101 AND
500 OR
A.ID_JTVA_COLOANA in
(1001,
1004,
@@ -1452,10 +1448,10 @@ procedure SCRIE_JC_2007(tnAn JC2007.AN%TYPE,
-- SAU COMPENSARI 409 CU EXPLICATIE TVA
AND A.ID_SET <> 10622
AND NOT (TRIM(NVL(A.SCC, 'X')) =
lcContDebitRegularizare OR
'408' OR
(TRIM(NVL(A.SCD, 'X')) =
lcContDebitRegularizare AND
INSTR(lcContCreditRegularizare,
'408' AND
INSTR('401,404,4511,462',
TRIM(NVL(A.SCC, 'X'))) = 0))
AND nvl2(pack_contafin.GET_ID_SUCURSALA(),
A.ID_SUCURSALA,
@@ -1707,8 +1703,8 @@ procedure SCRIE_JC_2007(tnAn JC2007.AN%TYPE,
J.RORTD20 = J.RORTD20 + S.RORTD20,
J.RORTD19 = J.RORTD19 + S.RORTD19,
J.RORTD9 = J.RORTD9 + S.RORTD9,
J.RORTD5 = J.RORTD5 + S.RORTD5 DELETE
WHERE tnScrie = pack_contafin.nStergere
J.RORTD5 = J.RORTD5 + S.RORTD5
DELETE WHERE 0 = 1
AND J.TOTCTVA = 0
AND J.TOTFTVATAX = 0
AND J.TOTTVATAX = 0